1968 (7) TMI 65

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....les made to dealers in Jammu and Kashmir and therefore must be considered as made in the course of export outside the territory of India. The submission rested on the fact that the Central Sales Tax Act had not been made applicable in the State of Jammu and Kashmir. That contention was accepted by the Sales Tax Officer. The Commissioner of Sales Tax applied in revision. The revision application has been allowed by the Additional Judge (Revisions) Sales Tax, who has held that the turnover was clearly taxable under the Central Sales Tax Act. At the instance of the assessee, the following question has been referred to this Court for its opinion: "Whether the sales of Rs. 1,30,813.25 effected by the mills during the period Ist July, 1957, to....

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.... section 9(1) expressly states that the tax payable by such dealers shall be levied and collected by the Government of India in the State from which the movement of the goods commenced. If the movement of the goods commenced in a State over which the Act operates, then clearly the transaction which results in such movement of goods is liable to tax in the hands of the dealer in that State. In the instant case the sales fell for consideration with reference to the State of Uttar Pradesh where the movement of the goods commenced. The circumstance that the goods moved towards the State of Jammu and Kashmir is not relevant at all for the purpose of fastening the tax liability on the assessee in the State of Uttar Pradesh, except in so far as it....