Supreme Court of India · 1962-11-30
A. V. THOMAS & CO. LTD. vs DEPUTY COMMISSIONER OFAGRICULTURAL INCOME TAX
- Citation / case number
- SC 1961/279
- Court
- Supreme Court of India
- Petitioner
- A. V. THOMAS & CO. LTD.
- Respondent
- DEPUTY COMMISSIONER OFAGRICULTURAL INCOME TAX
- Author
- DAS, S.K.,KAPURL.,SARKAR, A.K.,HIDAYATULLAH, M.,DAYAL, RAGHUBAR
- Bench
- DAS, S.K.,KAPUR, J.L.,SARKAR, A.K.,HIDAYATULLAH, M.,DAYAL, RAGHUBAR
Judgment text excerpt
The Supreme Court ruled that the sales of tea conducted by auction in Fort Cochin, with payment and delivery orders issued there, do not attract sales tax in Travancore Cochin under Article 286(1) of the Constitution. The Court established that the property in goods passed at the auction, and since there was no delivery for consumption within any State, Travancore Cochin could not levy tax on these sales. The judgment followed the precedent set in Indian Copper Corporation Ltd. v. State of Bihar, [1961] 2 S.C.R. 276.