1953 (7) TMI 6

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..... ich the assessment in question was made relate to the period from 30th May, 1950, to 31st March, 1951. The assessment was made on the ground that the transactions amount to inter-State sales. The goods were stated to be in the State at the time. The petitioner's main plea is that the sales really took place outside the State and that under sub-clause (a) of clause (1) to Article 286 of the Constit .....

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..... assessment to sales tax. If however the facts are such as to bring the case within the ambit of clause (2) of Article 286, then the sales are liable to tax. 2.. The facts of the case have not been ascertained and this Court is not therefore in a position to say under which category the case falls. 3.. In the result the order sought to be quashed has to be quashed. The case will go back to the .....

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