STATE OF KERALA vs COCHIN COAL CO. LTD., COCHIN

The Supreme Court ruled that the Travancore-Cochin General Sales Tax Act, specifically Section 26, allowed for the levy of sales tax on inter-State sales after the Sales Tax Laws Validation Act, 1956, lifted the previous ban. The Court upheld the High Court's decision that inter-State sales during the assessment year 1955-56 were taxable, affirming that the amendment by Kerala Act 12 of 1957 did not invalidate prior tax levies. The Court clarified that the legislative competence of Kerala to amend Section 26 was irrelevant to this case.