1956 (9) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessed to sales tax in respect of certain sales in which the buyers were outside the State and delivery was effected to the agents of those buyers within the State either at Trichur or at Mattancherry. According to the petitioner those sales took place "in the course of inter-State trade or commerce" and are hence exempt from taxation under Article 286Since reported at [1956] 7 S.T.C. 731. of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of this Court in The Cochin Coal Company Limited v. The State of Travancore-Cochin and Others (O.P. No. 191 of 1955)Since reported at [1956] 7 S.T.C. 731., I see no reason to order "notice" on this petition. 4.. In Clements and Marshall Pty Ltd. v. Field Peas Marketing Board(1947) 76 C.L.R. 401., Dixon, J., said: "We should consider the commercial significance of transactions and whether they f....