SINGARENI COLLIERIES CO. LTD. vs STATE OF ANDHRA PRADESH AND OTHERS

The Supreme Court ruled that sales of coal supplied to consumers outside the State under the Colliery Control Order, 1945, are not liable to sales tax under the Hyderabad General Sales Tax Act, 1950. The Court held that such sales are exempt under the explanation to Article 286(1)(a) as inter-State sales, emphasizing that 'actually delivered' does not include mere symbolic delivery. The judgment clarified that the State had no power to levy tax on inter-State sales during the relevant periods, affirming the principle established in Shree Bajrang Jute Mills v. The State of Andhra Pradesh.