1963 (8) TMI 32

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.... 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 S.T.C. 363., these sales should be considered as having taken place in Fort Cochin. 3.. The assessment was....

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....in order and cannot be sustained. 6.. It is true that Fort Cochin became part of the Kerala State as a result of the States Reorganisation Act, 1956, on and from 1st November, 1956. But that, however, did not mean that a law in force on that day in a particular portion of the State automatically got extended to every other portion thereof. Section 119 of the States Reorganisation Act, 1956, pro....

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....the States Reorganisation Act, 1956, added the territories comprised in the area popularly called Telangana to the Andhra State. The writ is now sought to be issued against the Income-tax Appellate Tribunal situated in the city of Hyderabad. Learned counsel contends that, though Telangana area was integrated with the Andhra State from 1st November, 1956, the laws of that territory were preserved u....