DEPUTY CAIT Vs. COCHIN COAL CO LTD

JUDGEMENT

(1.) The respondent was assessed to sales tax under the General Sales Tax Act, 1125, on inter State sales effected between 1-4-1951 and 6-9-1955. The contention of the Department is that by virtue of the General Sales Tax (Amendment and Validation) Act, 1962 Act 9 of 1962 the inter State sales within that period can be taxed, and that the conclusion to the contrary reached by the Sales Tax Appellate Tribunal cannot be sustained. The petition words the question of law raised for our decision as follows:-

(2.) S.2 of the Sales Tax Laws Validation Act, 1956 Central Act 7 of 1956 said:

(3.) S.26 of the General Sales Tax Act, 1125 as it stood prior to the amendment effected by the General Sales Tax (Amendment) Act, 1957 Act 12 of 1957 read as follows:-