Supreme Court Partially Allows State Appeal in Jammu & Kashmir Motor Spirit Sales Tax Case, Holding Pre-6 September 1955 Tax Valid. Inter-State Sales Under Article 286(2) Could Be Taxed Only for Period Validated by Sales Tax Laws Validation Act, 1956; Composite Assessment Order Severable by Period....
The dispute arose from a sales tax assessment under the Jammu & Kashmir Motor Spirit (Taxation of Sales) Act, 2005 (1948 A.D.) against Caltex India (Ltd.), the respondent, for supplies of petrol, HSD,...




