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TMI Blog1962 (7) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decision of a Bench of this Court (of which I was a Member) in C.R.Ps. Nos. 964 and 1393 of 1961. The learned Government Pleader tried to persuade us that the decision of this Court in that case requires reconsideration. After having heard him carefully, we have come to the conclusion that the above decision is correct. The disputed transactions in the present case are admittedly sale tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale had, in fact, taken place inside the appropriate State, and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. " In C.R.Ps. Nos. 964 and 1393 of 1961*, this Court had to decide the true scope of the expression "at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader contended that the view taken by this Court in that, above decision would run counter to the requirements of section 15 of the Act. We do not think that this contention is correct. Section 15 primarily provides for levying tax on declared goods. Section 15(b) makes it clear that the provisions contained in clause (a) of section 15 are inapplicable if the declared goods in question wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Madras [1962] 13 S.T.C. 433. We do not think that the first of the two decisions has any relevancy for our present purpose. It is true that certain observations found in the latter decision supports the view contended for by the learned Government Pleader. At page 435 of the report, we find the following observations: "While no doubt the earlier part of section 8(2) specifies that the calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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