ONKARLAL NANDLAL vs STATE OF RAJASTHAN & ANR.

The Supreme Court addressed the interpretation of 'sale' under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. It held that the resale of poppy seeds by the appellant-assessee, despite being classified as inter-State trade, still constituted sales within the State as per the principles outlined in Section 4(2) of the Central Act. Consequently, the Court ruled that the purchase price of the poppy seeds should not be included in the taxable turnover under the State Act, as the sales were not subject to State taxation but to Central taxation instead.