1980 (7) TMI 232

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..... that:- Allow these appeals, set aside the judgment of the Madras High Court and direct that the sales which form the subject-matter of dispute in these appeals are taxable at the rate of seven per cent under section 8(2)(b) of the Central Sales Tax Act, 1956 which does not offend articles 301 and 303(1) of the Constitution and is valid.
BHAGWATI P.N. AND SEN A.P. AND VENKATARAMIAH E.S. JJ. P. .....

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..... nded that the sales in question were not inter-State sales and were, therefore, not amenable to tax under the Central Sales Tax Act, 1956. This contention was finally negatived by the High Court in the revision petitions preferred by them and since no appeals have been preferred by the respondents against this finding, it has become final against them. The respondents also contended in the altern .....

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..... taxable only at the rate of two per cent. The State of Tamil Nadu thereupon preferred the present appeals after obtaining certificate from the High Court. The only question which arises for consideration in these appeals is whether section 8(2)(b) of the Central Sales Tax Act, 1956, is unconstitutional and void as violating article 301 of the Constitution. It is no doubt true that in Sitalakshmi .....

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