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PETITIONER: THE STATE OF KERALA AND OTHERS
Vs.
RESPONDENT: THE COCHIN COAL COMPANY LTD.
DATE OF JUDGMENT: 31/10/1960
BENCH: AYYANGAR, N. RAJAGOPALA BENCH: AYYANGAR, N. RAJAGOPALA DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C.
CITATION: 1961 AIR 408 1961 SCR (2) 219 CITATOR INFO : RF 1966 SC 376 (6) E 1968 SC 389 (3,8,9) RF 1986 SC1760 (22)
ACT: Sales Tax--Explanation Sales--Sale and delivery of coal to Steamship--Whether in the course of export--Constitution of India, Art. 286--United States of Travancore and Cochin General Sales Tax Act, 1125, s. 6--Notification dated February 5, 1954.
HEADNOTE: The respondent stocked ’bunker coal’ at Candle Island 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 these sales since they were either sales’ in the course of export’ or in the course of inter-State trade exempt from sales tax under sub-cl. (1) (b) or cl. (2) of Art. 286 of the Constitution and in the alternative that they were exempt from tax under a notification dated February 5, 1954, issued by the appellant State under which sales failing within the Expl...