The Calcutta Weekly Notes May 18 1953

and others.7110 were the petitioners in the Bobay High Court The State of Bombay )aay however derive satisfaction from the fact that the Supreme Court upheld the valicay of the Bombay Sales Tax Act 1952. [...] and others alleged that they carried cn business in Bombay on an extensive F.:ale as dealers in and distributors of motor curs motor cycles spare parts and accesories thereof and that the sales and puchases effected by them in the course of tleir business took place in or outside the tate of Bombay 'in the course of import of The goods into or export of the goods out.of the terri [...] Futher it cannot tax sales or purchases even though they may be inside the State if the sales or purchases are in the course of the import of the goods into or export of the goods out of the territory of India. [...] The contention of the state of Bombay was that the particular instance given in We Explanation was taken out of the category of sales outside the State and had been 'brought into the category of sales inside the State; but the Expl-nation threw no Tight whatever on what a sale inside the State was. [...] What is rather out of the or dinary is the attempt to uphold the constitutionality of an Act on the basis of Rules framed under the Act.