Report No. 30
35. Same test of contract.- The same test of contract that has been applied, as seen above, for determining when a sale or purchase takes place in the course of inter-State trade or commerce, has been held to apply for determining when sales by export or purchases by import take place. Before I refer to and discuss the relevant authorities bearing on these latter kinds of transactions, it may be necessary to know what "import" and "export" mean.
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