Supreme Court · 1997 INSC 307 · Decided 21 March 1997
K. Gopinathan Nair ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1997 INSC 307 · [1997] 3 S.C.R. 226
- Case number
- CIVIL APPEAL No. 4955/1991
- Decided
- 21 March 1997
- Bench
- A.M. AHMADI, S.B. MAJMUDAR, SUJATA V. MANOHAR (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Sales tax---Central Sales Tax Act 1956, s.5 (2)-Kerala General Sales Tax Act, 1963-Karnataka Sales Tax Act, 1957-Wlzether import of raw C cashew nuts by canalising agency and its purchases by actual users in India could be said to be a transactio11 i11 the course of impo1t and, therefore, eligible V. Manohar, J., dissenting, yes-Constitution of I11dia, A1ticle 286 (J)(b ). Central Sales Tax Act 1956, s.2 (ab )-'Crossing the customs frontiers D of India'-Held, per cwiam, being a substa11tive provision will have no retrospective effect and will not cover transactions in
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