TATA ENGINEERING & LOCOMOTIVE CO. LIMITED vs THE ASSISTANT COMMISSIONER OF COMMERCIALTAXES & ANOTHER

The Supreme Court held that the transfer of trucks from the factory in Bihar to stockyards in other states constituted inter-state sales under the Central Sales Tax Act, 1956. The Court clarified that the sales tax officer is not required to examine each transaction individually but can assess based on the general nature of similar transactions. The assessment orders levied by the Assistant Commissioner of Commercial Taxes were upheld, affirming the applicability of sales tax on the vehicles transferred to stockyards outside Bihar.