Court : Supreme Court of India
..... the central sales tax act, 1956 was enacted pursuant to the sixth amendment act, 1956 whereby taxes on sale and purchase of goods in the course of inter-state trade ..... commerce and intercourse, chief justice sinha held that : 13 ..the three terms used in article 301 include not only free buying and selling, but also the freedom of bargain and contract and transmission of information relating to such bargains and contracts as also transport of goods and commodities for the purposes of production, distribution and consumption in all ..... in the earlier provisions of chapter 1 of part ..... on tariffs, licensing, marketing regulation ..... trade and commerce in and the production, supply and distribution of - the products of any industry where the control of such industry by the union is declared by parliament by law to be expedient in the public interest, and imported goods of the same kind as such products; foodstuffs, including edible oilseeds and oils; cattle fodder, including oilcakes and other concentrates; raw cotton, whether ginned or unginned, and cotton seed; ..... of excise on the following goods manufactured or produced in the state and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in india- alcoholic liquors for human consumption; opium, indian hemp and other narcotic drugs and narcotics; but not including medicinal and toilet preparations containing alcohol or any substance included in ..... upon ..... , and causing wastage of business hours, loss of .....
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