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TMI Blog1952 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... licant during the assessment period 13th November, 1947, to 31st October, 1948, from the former States of Raigarh and Maihar to Bombay and certain places in the United Pro- vinces (as the area was known at the time) were sales liable to be taxed under the Central Provinces and Berar Sales Tax Act. The applicant lost his case, as the stand that he took, namely, that the consignees were his pakka ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Governor of the Central Provinces and Berar." Now, before the 15th August, 1947, the former State of Raigarh and certain other States-all of which came to be called the C.P. States- were not even remotely or indirectly under the administration of the Governor of the Central Provinces and Berar. Certain jurisdiction in respect of them was delegated to the Provincial Government for the first time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, and they also came to be defined as "Merged States". The position created by this Order continued till the 26th January, 1950, when, according to the First Schedule appended to the Constitution, the State of Madhya Pradesh was defined as comprising not only the territories formerly comprised in the province of Central Provinces and Berar, but also the territories which, by virtue of the States' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not, in fact, form part of that province. 5.. One further point also deserves consideration. Although the Provincial Government acquired certain delegated jurisdiction on 1st January, 1948, it was not until 1st February, 1949, that the Central Provinces and Berar Sales Tax Act was made applicable to the Central Provinces States by Political and Military Department Notification No. 430-2760-S.T., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Raigarh and Maihar to places outside the Province, never at any time having been situated within the Province. The fact that the assessee has his place of business at Kareli in this Province is immaterial. The case is covered by the decisions already given by the Board in the cases, Lipton Ltd. v. The State(1), Bombay Cycle Stores Co., Ltd. v. The State(2), (1) [1952] 3 S.T.C. 224; [1952] N.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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