Supreme Court of India
State of Kerala v. South India Corporation(p) Ltd
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result we must hold that sales tax on works contracts was not leviable by tbe State of Kerala a.fter the 26th January 1960 under the Kerala General Sales Tax Act XI of 1125.
Judgment, page 8
From the headnote
Constitution of India, 1950, Arts. 271 and 218-Repea/ and re-enact· ment of tax laws: if affects continuity of levy-Agreement under Art. 278 by which State agrees with Union not to impose tax-If breaks continuity of levy. The State of Travancore and Cochin, before 26th January 1950, bad plenary powers of legislation and under the Travancore General Sales Tax Act, 1948, and the Cochin General Sales Tax Act, 1945, as amended in 1948, they levied sales-tax on works contracts. As a result of the merger of the two states into a Part State under the Constitution. the Travancore Cochin General
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