1956 (9) TMI 45

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to the agents of those buyers within the State either at Trichur or at Mattancherry. According to the petitioner those sales took place "in the course of inter-State trade or commerce" and are hence exempt from taxation under Article 286Since reported at [1956] 7 S.T.C. 731. of the Constitution. 2.. There is nothing in the papers produced before me to indicate that the sales concerned were "i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ince reported at [1956] 7 S.T.C. 731., I see no reason to order "notice" on this petition. 4.. In Clements and Marshall Pty Ltd. v. Field Peas Marketing Board(1947) 76 C.L.R. 401., Dixon, J., said: "We should consider the commercial significance of transactions and whether they form an integral part of a continuous flow or course of trade, which, apart from the theoretical legal possibilities, m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X