THE STATE OF ASSAM vs REMESH CHANDRA DEY AND OTHERS

The Supreme Court held that the amendment to Section 15 of the Assam Sales Tax Act, 1947, which confined the exclusion of sales for resale to those within the State, did not violate Article 286(2) of the Constitution. The Court clarified that a sale to a dealer within the State, who subsequently sells to dealers outside the State, constitutes an intra-State sale, thus not subject to inter-State trade taxation. The amendment and Rule 80 were upheld as valid, ensuring no double taxation on inter-State sales, affirming the High Court's decision was incorrect.