1966 (9) TMI 130

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..... d in revision under section 20 of the Andhra Pradesh General Sales Tax Act. The Deputy Commissioner of Commercial Taxes, allowing the appeal of the appellant gave him the relief in respect of inter-State sales, which relief the Board denied to him following a decision of a Bench of this Court in T.R.C. Nos. 3 to 6 of 1957(1). Therein it was held that the transactions, though entered into by buyers .....

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..... pose of consumption in those States, the State of Andhra had no authority to levy tax in respect of those sale transactions. In view of this decision of the Supreme Court, the decision of the Board of Revenue on the facts as found has to be set aside. It is not disputed by the learned Government Pleader that the actual delivery took place outside the State, which is the criterion held to be nece .....

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