SHREE BAJRANG JUTE MILLS LTD. vs STATE OF ANDHRA PRADESH

The Supreme Court held that under Article 286(1)(a) of the Constitution, the State of Andhra Pradesh cannot impose sales tax on goods delivered outside the State for consumption in those States. The Court clarified that 'actually delivered' means physical delivery of goods, not mere symbolic delivery, and that the mere delivery of railway receipts does not constitute actual delivery under Section 39 of the Indian Sale of Goods Act, 1930. The Court reversed the High Court's decision and ruled in favor of the appellant, allowing the claim for tax reduction.