https://www.taxtmi.com/caselaws?id=127917 Article 286(2) barred levy on inter-State sales during the relevant period, but the validating effect of the Sales Tax Laws Validation Act, 1956 was treated as decisive where the local sales tax provisions were comparable to those covered by the validating legislation. On that basis, provisions in the Travancore-Cochin Sales Tax Act were regarded as equivalent to the corresponding Madras provisions, bringing the assessment within the class of taxes retrospectively saved for 1954-55. The earlier objection that the Travancore-Cochin enactment contained no authorising provision was rejected in light of the validating statute. en-us Thu, 21 Jan 1960 00:00:00 +0530 Sat, 23 Mar 2013 11:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127917 Article 286(2) barred levy on inter-State sales during the relevant period, but the validating effect of the Sales Tax Laws Validation Act, 1956 was treated as decisive where the local sales tax provisions were comparable to those covered by the validating legislation. On that basis, provisions in the Travancore-Cochin Sales Tax Act were regarded as equivalent to the corresponding Madras provisions, bringing the assessment within the class of taxes retrospectively saved for 1954-55. The earlier objection that the Travancore-Cochin enactment contained no authorising provision was rejected in light of the validating statute. Case-Laws VAT and Sales Tax Thu, 21 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127917