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TMI Blog1959 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The only item of the assessee's turnover, with which we need concern ourselves at this stage is what was dealt with as the "second item" by the Tribunal, sales of machinery etc., to buyers outside the State, the turnover of which was Rs. 3,02,639-3-0. The contention of the assessee was that these were sales which fell within the scope of explanation to Article 286 (1)(a) of the Constitution, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If they fell within that category, then, obviously, Madras State could not tax those transactions, as those would be outside sales as far as Madras State was concerned, and they would be inside or intra-state sales only in the States where the goods were delivered for consumption. The Tribunal, apparently, was of the view, that it was unnecessary to decide the question, because whether the sales c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le", that is, the sale which falls within the scope of Article 286(1)(a) of the Constitution can itself be a sale in the course of inter-State trade, and to such a sale the ban imposed under Article 286(2), as it stood, would also apply. If that ban is lifted, then the question would arise, under the explanation to Article 286(1)(a), which is the State that could tax the transaction, in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subsequent decision of the Supreme Court in Ram Narain v. Assistant Commissioner of Sales Tax(4). Since the question at issue, whether there were sales of machinery outside the State of Madras for consumption in the States of delivery was not decided by the Tribunal, we think that the best course would be to remand the proceedings for disposal afresh, the remand being limited to the issue we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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