Supreme Court of India
The State of Kerala and Others v. The Cochin Coal Company Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Sales Tax-Explanation Sales-Sale and delivery of coal to Steamship-Whether in the course of export-Constitution of India, Art. 286-United States of Travancore and Cochin General Sales Tax Act, n25, s. 6-Notiftcation dated February 5, I954· The respondent stocked 'bunker coal ' at Candle Island in the State of Madras. They sold the coal to steamers calling at the port of Cochin in the State of Travancore-Cochin and delivered it there.…
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