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TMI Blog1960 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ash the assessment, namely, (i) that under rule 5(1) of the Hyderabad General Sales Tax Rules, it is only the sale of tobacco that could be taxed and the petitioner being a purchaser, the turnover in question is not exigible to tax; and (ii) that the transactions in dispute being in the course of inter-State trade or commerce, they are exempted under Article 286 of the Constitution. We do not thin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is excluded from the purview of the expression "agricultural produce". We think that "tobacco" falls within the ambit of the expression "agricultural produce." But for the specific mention in that rule, cotton seed, sugarcane, tea and coffee seeds would have been regarded as agricultural produce. If that were so, tobacco should be regarded as "agricultural produce". The first contention, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner remarks: "Thus, having regard to all the above facts, it would appear that the purchases effected by the company were completed in all respects in Hyderabad State and that the goods moved out of the State as the goods of the company." On these facts, there is no scope for invoking Article 286 of the Constitution. No doubt, there was movement of the goods across the frontiers of the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the managing director of the petitioner's company inspects the tobacco in Guntur and approves the same shows that the purchase is not complete before movement of the goods." It is unnecessary for us to consider the effect of such a circumstance if that allegation were established. This allegation is denied in the counter-affidavit filed on behalf of the Government and it has not been establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the State of Bombay and delivery having taken place therein. That was obviously a case where deliveries were made in Madhya Pradesh. Therefore, that case can have no parallel to the case on hand. So, this argument also has to be repelled. In the result, the petition fails and is dismissed with costs. Advocate's fee Rs. 150. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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