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TMI Blog1964 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,521-1-9, the invoices in the remaining cases showed that the claim for exemption was sustainable and granted exemption accordingly for a sum of Rs. 6,12,623-3-0. This order was passed on 29th September, 1958. The Board of Revenue, by an order passed on 1st September, 1962, set aside this claim for exemption. It relied upon a later decision of the Supreme Court in Ashok Leyland's case[1961] 12 S.T.C. 379. In the view of the Board of Revenue, the effect of the Sales Tax Laws Validation Act, 1956, as well as the amendment to section 22 of the Madras General Sales Tax Act, was to remove the fetter of Article 286(2) of the Constitution, and to preserve the power of the State of Madras to tax sales which would fall under the charging section, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, it seems to us that the Ashok Leyland's case(1) cannot be relied upon for enabling the Madras State to tax these sales, which both under the Indian Sale of Goods Act as well as the constitutional Explanation became located as sales in States other than the Madras State. The Madras State is an outside State in so far as these sales are concerned, and the ban on the levy of a tax in respect of a sale, which is an outside sale, being inviolate, the Madras State cannot tax these sales." In the case which is now before us in appeal, the Board of Revenue has not at all adverted to the ban under Article 286(1)(a) of the Constitution in respect of sales found to be inter-State sales and for which exemption has been granted by the assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel referred to a rule framed under the Madras General Sales Tax Act. Apart from this claimed put forward by the learned counsel we are impressed by another submission of his, viz., that the transactions convered by these interState sales are very large in number, about 4,000 and odd transactions, and that most of the invoices themselves are each for a comparatively small value. The finding of the assessing authority in all the cases where exemption had been granted by him, was that the actual deliveries of goods were made outside the Madras State. The few invoices which are extracted in the assessment order show that they were for small amounts in regard to articles like paint, aluminium, tar and other articles. It is quite likely, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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