CONSOLIDATED COFFEE LTD. AND ANR. ETC. vs COFFEE BOARD, BANGALORE ETC. ETC.

The Supreme Court examined the validity of Section 5(3) of the Central Sales Tax Act, 1956, in light of Article 286(2) of the Constitution, determining that it is not ultra vires. The Court clarified that the term 'sale' in Section 5(3) encompasses 'agreement to sell' as defined in Section 4 of the Sale of Goods Act, 1930. The ruling upheld the Coffee Board's authority to regulate coffee exports and the conditions under which auctions are conducted, affirming the legality of the Coffee Board's actions in controlling the coffee trade.