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TMI Blog1963 (8) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ales 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 made under the General Sales Tax Act, 1125 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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, provides: "The provisions of Part II shall not be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories 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 under the States Reorganisation Act till the competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 1957, under the General Sales Tax Act, 1125; and that he will be liable under that Act only for the sales effected by him on and from the said date. We decide accordingly. 8.. The same may perhaps be the position as regards the assessee's sales of tea stored on Willingdon Island and sold in Calicut. This must be investigated. 9.. The department will recalculate the assessee's liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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