M/S. Hyderabad Engineering Industries vs State Of A.P

The Supreme Court upheld the High Court's decision that the transactions in question constituted inter-State sales under Section 3(a) of the Central Sales Tax Act, 1956. The Court affirmed that the assessee's claim for exemption on the turnover of goods transported to out-of-state depots was not valid, as these transactions were deemed sales in the course of inter-State trade. Consequently, the appeal was dismissed, affirming the tax liability under the Central Act.