http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 46
PETITIONER: M.P. V. SUNDARARAMIER & CO.
Vs.
RESPONDENT: THE STATE OF ANDHRA PRADESH& ANOTHER(with connected petition
DATE OF JUDGMENT: 11/03/1958
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) DAS, S.K. SARKAR, A.K.
CITATION: 1958 AIR 468 1958 SCR 1422
ACT: Sales Tax-Inter-State sales--Sale outside State but goods delivered for consumption within State- Competence of States to levy tax-Conditional legislation--Power of Parliament to authorise such taxation-President’s Adaptation Order-Scope of--Nature of Retrospective operation-Enactment unconstitutional in Part-Effect -Madras General Sales Tax Act, 1939 (Mad. 9 of 1939), as adapted to Andhra, SS. 2(h), 22-Sales Tax Laws Validation Act, 1956 (7 of 1956), S. 2- Constitution of India, Arts. 246, 286, 301, 372, Sch. VIl, List 1, Entry 42, List 11, Entry 54.
HEADNOTE: The petitioners were dealers carrying on business in the City of Madras in the sale and purchase of yarn. The dealers in the State of Andhra used to place orders for the purchase of yarn with the petitioners in Madras, where the contracts were concluded and the goods were delivered ex- godown at Madras and thereafter despatched to the purchasers who would take delivery of them within their State. The present dispute related to sales in which property in the goods sold passed...