1962 (12) TMI 43

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....n the local market. It is common ground that those purchases will attract the tax under the General Sales Tax 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 exem....

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....he orders is significant, and should induce the conclusion that the orders from the outside buyers, the purchases 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....

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....er-State trade or commerce and by section 4(1) to define when a sale or purchase of goods is said to take place 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 ass....

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.... not themselves occasion the export and consequently did not fall within the exemption of Article 286(1)(b) of the 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 Editi....