Supreme Court of India · 1965-12-17
STATE OF JAMMU & KASHMIR AND OTHERS vs CALTEX INDIA (LTD.)
- Citation / case number
- SC 1964/90321
- Court
- Supreme Court of India
- Petitioner
- STATE OF JAMMU & KASHMIR AND OTHERS
- Respondent
- CALTEX INDIA (LTD.)
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,HIDAYATULLAH, M.,RAMASWAMI, V.,SATYANARAYANARAJU, P.
Judgment text excerpt
The Supreme Court held that the sales of petrol from Punjab to Jammu & Kashmir constituted inter-State sales under Article 286(2) of the Constitution, satisfying the conditions set in the Bengal Immunity case. The Court ruled that the sales could not be taxed for the period not covered by the Sales Tax Laws Validation Act, 1956, but validated the taxation for the period before September 6, 1955. The Division Bench's conclusion that the entire assessment order was invalid due to being composite was incorrect, as individual sales could be assessed separately.