1967 (3) TMI 101

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....d turnover of which the first two were held to consist of inter-State sales and the rest were brought under the provisions of the Madras General Sales Tax Act. An appeal in respect of the first two items failed. But an appeal as regards the rest of the items succeeded, the Appellate Assistant Commissioner holding that these three transactions too were of an inter-State character. But in disposing ....

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.... assessee obtained from authorities in this State declarations in C Forms in respect of the purchases made by him from out of State sellers. Also it is not in dispute that the assessee did not produce certificates in Form E from out of State purchasers. In such circumstances, the contention is that it is only the State of Rajasthan from which the goods moved that could at all tax the subsequent sa....

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....n (2) of section 6 will come into play. Impliedly it would mean that the sales are not therefore within the ambit of section 6(2). If resales or subsequent sales do not fall within the ambit of section 6(2), they will attract the proviso to section 9(1). It follows, therefore, that the State which can tax them is the State from which the assessee who effected the subsequent sale obtained declarati....