1964 (6) TMI 47

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...., J.-There has been a specific finding by the lower Appellate Tribunal that the goods were delivered to buyers outside the Madras State for consumption in the delivery States. This would suffice to attract to the sales the ban under Article 286(1)(a) of the Constitution and render them not liable to tax in the Madras State. The revision is sought on the ground that the decision of the Supreme Cour....