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said at pages 438-39 of 3 sales Tax Cases-
A sale by export ...involves a series of integrated activities ... Sales Tax Cases
Volume--
What is exempted under the clause is the sale or purchase of goods
taking place
Patna High Court
State of Madras, 13 Sales Tax Cases 288, by pointing out that in
that case the Electricity Board ... Limited, 20 Sales Tax Cases 287, shows that the
definition of "business" in Madras General Sales
Delhi High Court
Sales Tax Cases 84:
It is well-established that in order to constitute a sale it is
necessary that there ... Slate of Madras V Sales Tax
Cases 354; Nimar Cotton Press, Khandwa v. The Sales Tax Officer,
Khandwa V Sales
Rajasthan High Court
Madras 13 Sales Tax Cases
288 (7), by pointing out that in that case the Electricity Board did
not appear ... Limited, 20 Sales Tax Cases 287(11), shows that the
definition of "business" in Madras General Sales
Delhi High Court
case
does not fall within Sec. 8(1) of the Act ' should pay
Central Sales Tax at the rate ... case does not
fall within section.8(1) of the Act, should pay central
sales tax at the rate
Supreme Court of India
tax in
respect of inter-State sales of those commodities if as an
intra-State sale the purchase or sale ... consequent on the decision in Yaddalam's case. After the
Central Sales Tax (Amendment) Act, 1969 the decision of
this
Supreme Court of India
Sales Tax Cases 474; State of Madras v.
Gannon Dunkerley & Co., Madras Ltd, 9 Sales Tax Cases ... Sales
Tax Cases 195; followed.
State of Gujarat v Variety Buildings, 38 Sales Tax
Cases 176 distinguished.
JUDGMENT:
CIVIL APPELLATE
Supreme Court of India
Sales Tax Cases, 875, referred to.
(3) The order of assessment was that of the Sales Tax
officer action ... then it
(1) 16 Sales Tax Cases, 875. (2) 15 Sales Tax Cases,
153.
252
would be subject
Supreme Court of India
circumstances of
the case the proviso to s. 9(1) of the Central
Sales Tax Act, 1956 was applicable ... circumstances of the case
the proviso to Section 9(1) of the Central Sales Tax Act,
1956 was applicable
Supreme Court of India
Supreme Court of India in 1958 Sales Tax Cases page 759, Sales Tax.
Officer, Varanasi v. Kanhaiya Lal Mukund ... Honourable Supreme
Court expressed in 1958 Sales Tax Cases page 759, Sales Tax Officer,
Varanasi v. Kanhaiya Lal Mukund
Allahabad High Court
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