TATA IRON AND STEEL CO., LIMITED,BOMBAY vs S. R. SARKAR AND OTHERS.

The Supreme Court interpreted the Central Sales Tax Act, 1956, specifically Sections 3 and 4, determining that sales where property in goods passes during their movement from one State to another by transfer of documents of title are taxable in the State where the documents are delivered. The Court held that the situs of the sale is determined by the location of the goods at the time of sale, affirming that West Bengal could not tax inter-State sales from Bihar. The dissenting opinion emphasized the need for clarity in the application of tax laws across State lines.