Kerala Court September 1956 Judgments
K.A. Davies Vs. Sales Tax Officer and anr.
Court: Kerala
Decided on: Sep-11-1956
Reported in: [1956]7STC829(Ker)
M.S. Menon, J.1. The only contention urged before me is that the petitioner should not have been assessed to sales tax in respect of certain sales in which the buyers were outside the State and delivery was effected to the agents of those buyers within the State either at Trichur or at Mattancherry, According to the petitioner those sales took place 'in the course of inter-State trade or commerce' and are hence exempt from taxation under Article 286(2) of the Constitution.2. There is nothing in the papers produced before me to indicate that the sales concerned were 'in the course of inter-State trade or commerce'. As pointed out by Venkatarama Ayyar, J., in the Bengal Immunity case [1955] 6 S.T.C. 446 p. 583:A sale could be said to be in the course of inter-State trade only if two conditions concur : (1) A sale of goods, and (2) a transport of those goods from one State to another under the contract of sale. Unless both these conditions are satisfied, there can be no sale in the course...
Tag this Judgment!The CochIn Coal Company Limited Vs. the State of Travancore-cochIn and ...
Court: Kerala
Decided on: Sep-10-1956
Reported in: [1956]7STC731(Ker)
M.S. Menon, J.1. The petitioner is the Cochin Coal Company Limited, a private company incorporated under the Indian Companies Act, 1913, and having its registered office at Fort Cochin in the Madras State. The activities of the company in so far as they relate to the controversy before us are summed up as follows in paragraphs 4 and 6 of the affidavit filed in support of the petition :4. The petitioner-company purchases coal from Calcutta through Messrs. Macheill and Barry Limited, Calcutta who are the managing agents for various coal mining companies. The Coal Commissioner for India with his office in Calcutta allots quantities of coal for purchase by the petitioner company. The coal so purchased is taken to Cochin by ships and stacked at the Candle Island in Madras State.6. The subject-matter of the petition accompanying relates to sales of coal to steamers arriving and berthed in Travancore-Cochin State waters of the Cochin harbour to be stored in the ships' bunkers and exported out...
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