1956 (9) TMI 45 - HC - VAT and Sales Tax

Summary

The petitioner argued that sales tax should not apply to sales made to buyers outside the State with delivery to their agents within the State. The court found that the sales did not meet the conditions for being considered in the course of inter-State trade. Citing previous cases, the court rejected the petition, stating the transactions did not form an integral part of inter-State trade. The petition was rejected.