Supreme Court · 1967 INSC 196 · Decided 31 August 1967
State of Kerala v. Cochin Coal CO. LTD., Cochin
- Court
- Supreme Court of India
- Citation
- 1967 INSC 196 · [1968] 1 S.C.R. 415
- Case number
- CIVIL APPEAL No. 380/1966
- Decided
- 31 August 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Travancore..Cochin General Sales T""' Aet {H of 194&-M.Jr, 1125), s. 26-Inter-State sales during 1955-56-Sales within Travancore­ Cochin State-If liable to sales-tax-Constitution of India, 1950, Mt. 286(2) before the Sixth Amendment and Sales Tax Laws Validation Act (7 of came into force, the Travancore-Cochin General Sales Tax Act, M.E. 1125, levied a tax on sale of goods and inter-State sales were not exempt from such taxation. By Act 12 of 1951, s. 26 was· inserted in the Act to bring the Act into line with Art. 286 of the Constitution as it then
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