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Bengal Immunity Co. Ltd vs State Of Bihar & Ors on 6 September, 1955
The Bengal Immunity Company ... vs The State Of Bihar And Others on 4 December, 1954
Certain Problems Connected With Power Of The States To Levy A Tax On The ...
Section 5 Of The Central Sales Tax Act,1956
United Motors (India) Ltd. And ... vs The State Of Bombay And Anr. on 11 December, 1952

[Article 286] [Constitution]
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Central Government Act
Article 286(1) in The Constitution Of India 1949
(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India