1971 (6) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re registered dealers under the Central Sales Tax Act, 1956, carry on business in electrical goods. They supplied such goods to their customers outside the State of Maharashtra but the Sales Tax Officer assessed them on the footing that they had acted merely as agents of the buyers while importing the goods. The contention of the respondents that the sales were effected by them during the course o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Central Sales Tax Act, 1956. It was common ground at all stages, and it is common ground before us also, that the sales would fall within section 5(2). But it was contended on behalf of the department that the sales would also fall under section 3 of the Central Sales Tax Act, 1956, as having been effected in the course of inter-State trade or commerce. This latter contention has been rejecte....