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Report No. 30

38. Tata Iron case.-The Supreme Court then considered the question "When can it be said that a sale takes place in the course of import journey?" It was observed (AIR 1960 SC 595, at p. 598, para. 10).-

"This Court in State of Travancore v. Bombay Company Ltd., (1952) SCR 1112: AIR 1952 SC 366, held that a sale which occasioned the export was a sale that took place in the course of the export of the goods. If A, a merchant in India, sells his goods to a merchant in London, and puts through the transaction by transporting the goods by a ship to London, the said sale which occasioned the export is exempted under Article 286(1)(b) of the Constitution from the levy of sales tax. The same principle applies to a converse case of goods which occasioned the import of goods into India.".

Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back

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