A. V. FERNANDEZ vs THE STATE OF KERALA

The Supreme Court held that under Section 26 of the Travancore-Cochin General Sales Tax Act, 1125, transactions involving inter-State trade are excluded from the calculation of gross and net turnover for sales tax assessment. The Sales Tax Officer's assessment, which included only the value of copra corresponding to oil sold within the State and excluded oil sold outside the State, was upheld. The Court affirmed that the non-obstante provision in Section 26 effectively removes inter-State transactions from the purview of the sales tax assessment.