MALAYALAM PLANTATIONS LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The assessee - The Malayalam Plantations Limited - is the petitioner before us. The assessment year is the financial year 1957-58.

(2.) The sales concerned were sales by auction in Fort Cochin of tea stored on Willingdon Island. In the light of the decision of the Supreme Court in A. V. Thomas & Co. Ltd. v. Deputy Commissioner of Agricultural Income Tax and Sales Tax, Trivandrum ( 1963 (14) STC 363 = 1963 KLJ 615) these sales should be considered as having taken place in Fort Cochin.

(3.) The assessment was made under the General Sales Tax Act, 1125. That Act - originally called the Travancore Cochin General Sales Tax Act, 1125 - came into operation in Fort Cochin only on 1-10-1957. It was as a result of the Travancore Cochin General Sales Tax (Amendment) Act, 1957.