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TMI Blog1962 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1125, if they were not in the course of inter-State trade or in the course of export from this State. According to the petitioner some of those purchases were in the course of inter-State trade, the others in the course of export from this State, and all of them, as a result, are exempt from taxation under the Act. 2.. Under section 3 of the Central Sales Tax Act, 1956, a sale or purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hases by the petitioner in the local market and the ultimate movement of the goods from here to destinations outside the State constitute an integrated commercial adventure; in other words, the purchases should be deemed to have taken place in the course of inter-State trade or in the course of export from this country and thus exempt from taxation. 3.. The sole question for determination is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e outside a State and by section 5, when a sale or purchase is said to take place in the course of import or export. In interpreting these definition clauses, it would be inappropriate to requisition in aid the observations made in ascertaining the true nature and incidents without the assistance of any definition clause of 'sales outside the State' and 'sales in the course of import or export' an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution." 5.. It is impossible to say that the petitioner's purchases occasioned the movement of the goods from this State. In common usage the words "course " and "occasion" are synonymous. "Such in fact", says Ballentine, "is their ordinary use" (Law Dictionary, Second Edition, page 898). 6.. The fact that the purchases were after securing the orders and before the despatch of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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