https://www.taxtmi.com/caselaws?id=127546 Coal sold for delivery to ships in Travancore-Cochin waters under contracts placed from the State was treated as moving from Candle Island in Madras and as passing property only on delivery into the bunkers within the State waters. Applying Article 286(2) and the Bengal Immunity principle, the transactions were held to be in the course of inter-State trade or commerce. Section 26 of the Travancore-Cochin General Sales Tax Act expressly excluded such taxation, so the Sales Tax Laws Validation Act, 1956 could not revive the levy. The tax demand was therefore set aside. en-us Mon, 10 Sep 1956 00:00:00 +0530 Tue, 12 Mar 2013 10:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127546 Coal sold for delivery to ships in Travancore-Cochin waters under contracts placed from the State was treated as moving from Candle Island in Madras and as passing property only on delivery into the bunkers within the State waters. Applying Article 286(2) and the Bengal Immunity principle, the transactions were held to be in the course of inter-State trade or commerce. Section 26 of the Travancore-Cochin General Sales Tax Act expressly excluded such taxation, so the Sales Tax Laws Validation Act, 1956 could not revive the levy. The tax demand was therefore set aside. Case-Laws VAT and Sales Tax Mon, 10 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127546