K A DAVIES Vs. STO TRICHUR

JUDGEMENT

(1.) The only contention urged before me is that the petitioner should not have been assessed to sales tax in respect of certain sales in which the buyers were outside the State and delivery was effected to the agents of those buyers within the State either at Trichur or at Mattancherry. According to the petitioner those sales took place in the course of inter State trade or commerce and are hence exempt from taxation under Art.286(2) of the Constitution.

(2.) There is nothing in the papers produced before me to indicate that the sales concerned were in the course of inter State trade or commerce. As pointed out by Venkatarama Ayyar, J., in the Bengal Immunity case (1955) VI STC 446 (583).

(3.) The two conditions do not concur in this case and in the light of the observations in the Bengal Immunity Case and the judgment of this court in O.P. No. 191 of 1955, I see no reason to order notice on this petition.