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The Bengal Immunity Company ... vs The State Of Bihar And Others on 4 December, 1954
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M.P. V. Sundararamier & Co vs The State Of Andhra Pradesh& ... on 11 March, 1958
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The Mysore Spinning And ... vs The Deputy Commercial Tax ... on 10 October, 1956

[Article 286] [Constitution]
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Central Government Act
Article 286(2) in The Constitution Of India 1949
(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause ( 1 )