CHANDRANA & CO. vs STATE OF MYSORE

The Supreme Court held that the Mysore Sales Tax Amendment Act, 1963 (IX of 1964) was valid in imposing a higher sales tax on textiles for the period prior to April 1, 1958, when textiles were not declared goods under Section 15 of the Central Sales Tax Act, 1956. The Court clarified that the Mysore Legislature had the authority to tax sales of textiles before they became declared goods, as there was no restriction on such taxation at that time. The appeal was dismissed, affirming the validity of the retrospective effect of the amendment.