The Sales Tax Cases A Monthly Journal Dealing with the Law of Sales Tax of India with Reports of Cases decided by the Appellate Tribunals the Boards of Revenue The High Courts and the Supreme Court Mode of Citation: [1953] 4 S. T. C.

1 Mohanlal Jogani Rice and Atta Mills v. The State of Assam 129 Narasiah and Another v. The Province of Madras 376 Nemkumar v. Board of Revenue Madhya Pradesh Nagpur 327 Pappanna Rowther In re 292 Parakkotan Alippi Sahib v. The Province of Madras 384 Poppatlal Shah v. The State of Madras 188 Printers (India) td. [...] Rahman Stores v. Commissioner of Taxes Assam 336 Ramji Soman Choudhary v. The State of Bihar 83 Ram Narayan Nandalal v. The State of Assam 195 Ramniwas Satyanarayan and Others v. Commissioner of Taxes Assam... [...] IV (ii) in the course of the import of the goods into the territory of India or of the export of the goods out of such territory or (b) after the 31st day of March 1951 in the course of inter-State trade or commerce and the provisions of this Act and the said rules shall be read and contrued accordingly. [...] 3185 Revenue 28th November 1952.)* In exercise of the powers conferred by sub-section (1) of section 6 of the Madras General Sales Tax Act 1939 (Madras Act IX of 1939) the Governor of Madras hereby exempts from the tax payable under the said Act sales of foodgrains by each of the refugees from Pakistan running rice shops in the City of Madras for a further period of one year from the date of [...] It is obvious that Section 2(11) of the Sale of Goods Act defines property in the sense of the right and not of the res) In the present case the answer to the question at issue must depend upon the construction of the language of Section 2 (d) of the Bihar Sales Tax Act.