Supreme Court · 1960 INSC 190 · Decided 31 October 1960
The State of Kerala and Others v. The Cochin Coal Company LTD.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 190 · [1961] 2 S.C.R. 219
- Case number
- CIVIL APPEAL No. 287/1958
- Decided
- 31 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 133(1)
Headnote
SUPREME COURT REPORTS 219 THE ST ATE OF KERALA AND OTHERS ·v. THE COCHIN COAL COMPANY LTD. (S. K. DAs, M. HIDAYA'l'ULLAH, K. C. DA.s GuPTA J.C. SHAH and N. RA.JA.GOPALA AYYANGA.R, JJ.) Sales Tax-Explanation Sales-Sale and delivery of coal to Steamship-Whether in the course of in the State of Madras. They sold the coal to steamers calling at the port of Cochin in the State of Travancore-Cochin and delivered it there. The respondent was assessed to sales tax on such sales for the year 1951-52 and 1952-53. The respondent contended that no sales tax could be levied on
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