INTERNATIONAL COTTON CORPN. (P) LTD. vs COMMERCIAL TAX OFFICER, HUBLI & ORS.

The Supreme Court held that Section 8(2A) of the Central Sales Tax Act does not imply the repeal of Section 6(1-A) and that the Sales-tax Officer lacked the authority to rectify assessment orders post the Central Sales Tax (Amendment) Act, 1969 due to absence of apparent errors. The Court affirmed that the legislative policy aims to prevent discrimination in interstate trade and that the applicable rate of sales tax is determined at the relevant time, not at the time of enactment. The judgment dismissed the appeals, upholding the constitutionality of the provisions in question.