ENGLISH ELECTRIC COMPANY OF INDIA LIMITED ENGLISH ELECTRIC CO OF INDIA LIMITED ENGLISH ELECTRIC COMPANY OF INDIA LIMITED Vs. DEPUTY COMMERCIAL TAX OFFICER:DEPUTY COMMERCIAL TAX OFFICER:GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) These two appeals by certificate and the writ petitions turn on the question whether the contract for sale of goods was an inter-State sale or an intra-State sale.

(2.) The appellant is a company having its registered office at Calcutta. There are branches at Bombay, Delhi, Madras and Lucknow. The main factory is at Madras.

(3.) In order to appreciate the real controversy it is necessary to refer to the facts of one of the Civil Appeals as a pattern of transaction.