THE SOUTH INDIA CORPORATION(P) LTD. vs THE SECRETARY, BOARD OF REVENUE.TRIVANDRUM & ANR.

The Supreme Court held that the Travancore-Cochin General Sales Tax Act, 1125 M.E. did not satisfy the conditions of Article 277 of the Constitution, as the tax was not lawfully levied before the Constitution came into force. The Court ruled that the enhancements made under the Kerala Act 11 of 1957 were applicable only to the assessment years 1957-58 and 1958-59, and not to 1956-57. The Court dismissed the appellant's petitions under Articles 226 and 227, affirming the validity of the tax assessments made under the relevant acts.