COMORIN MATCH INDUSTRIES(PVT.) LTD. vs STATE OF TAMILNADU

The Supreme Court held that the provisions of subsections (2), (2A), and (5) of Section 8 of the Central Sales Tax Act were not ultra vires the Constitution of India, thereby affirming the validity of the sales tax levy. However, the Court ruled that excise duty should not be included in the computation of turnover for sales tax purposes, as it was illegal to levy sales tax on excise duty. The appeal was allowed, and the High Court's order declaring these provisions ultra vires was set aside, with no costs awarded.