1962 (8) TMI 52

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..... he permits under which the sales had been made and to state expressly that the sales had been made under the permits and on the terms contained in them with the result that under the contract of sale goods had to be moved from outside Mysore into Mysore. Hence, as in the previous case, here also there will be no order for costs.
DAS S.K., KAPUR J.L., SARKAR A.K., HIDAYATULLAH M. AND RAGHUBAR DAYAL JJ. M.C. Setalvad, Attorney-General for India (R.J. Kolah, Advocate and J.B. Dadachanji, O.C. Mathur and Ravinder Narain, Advocates of J.B. Dadachanji and Co. with him), for the petitioners. C.K. Daphtary, Solicitor-General of India (R. Gopalakrishnan and P.D. Menon, Advocates, with him), for the respondents. ------------------------------ .....

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..... l 1, 1956 to June 30, 1956, the Marketing Company is said to have acted as the selling agent of the Associated Cement Company. Under the Cement Control Order, 1956, which came into force on July 1, 1956, the entire stock of cement produced in the country in any factory became vested in the State Trading Corporation. That Corporation appointed the Marketing Company its selling agent on July 1, 1956. The sales in this case are said to have been made by the Marketing Company as the agent of the Associated Cement Company during the period between April 1, 1956 to June 30, 1956, and as the agent of the State Trading Corporation between July 1, 1956 and March 31, 1957. Nothing really turns on whether the Marketing Company had sold as agent or pri .....

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..... in Cement Marketing Co. Ltd. v. State of Mysore Civil Appeal No. 255 of 1961; [1963] 14 S.T.C. 175. As stated in that judgment it is well settled that inter-State sales contemplated by Article 286(2) were the same as those defined in section 3(a) of the Central Sales Tax Act. The sales between April 1, 1956, and September 10, 1956, in which the goods moved from outside Mysore into Mysore must, therefore, be held to be inter-State sales which the respondents had no jurisdiction or power to tax. It remains now to deal with the period between September 11, 1956 to January 4, 1957. During this period Article 286(2) did not exist in the Constitution and the Parliament had not formulated principles defining an inter-State sale which it was give .....

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