Supreme Court of India
M/s. Ouchterloney Valley Estates Ltd. v. State of Kerala
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From the headnote
Sales Tax-Sales by auction at Fort Cochin in Mddras State-Delivery after approval in Travancore-Cochin-Sale whether completed on fall of hammer at auctio.-i in Madras State-Taxability of sales under Travancore Cochin General Sales Tax Act (Act 11 of 1125). Teas produced by the appellants were classified and stocked in lots in godowns at Willingdon Island which at the relevant time was in the State of Travancore-Cochin. The sale of the said teas was however effected by public auction at Fort Cochin in Madras State under the Rules of the Tea Trade Association of Cochin. Sales-tax was imposed
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