Vallabhdas Kanji (P.) Ltd. And Ors. vs The Sales Tax Officer, Special Circle, ... on 29 August, 1962
So far as this proposition is concerned, Mr. Surianarayana lyer did not controvert the same and he was prepared to proceed on the basis that the decisions laying down such a proposition, referred to above are correct. But Mr. Surianarayana lyer does controvert the stand taken by the Advocate Genera) that even after all the substantial amendments effected by T. C. Act 18 of 1955, Kerala Act 12, of 1957 and Kerala Act 3 of 1960, Travancore-Cochin Act 11 of 1125 is nevertheless to be considered as an existing law.