Supreme Court Allows Assessee in Sales Tax Dispute Concerning Interstate Coal Sales Under Colliery Control Order. State Cannot Tax Sales Where Actual Delivery for Consumption Occurs Outside Taxing State and Coal Movement is Incident of Sale Contract Under Section 3(a) Central Sales Tax Act....
The dispute arose out of sales tax assessments under the Hyderabad General Sales Tax Act, 1950 for the financial years 1954-55, 1955-56 and 1956-57 in respect of coal supplied by the appellant company...




