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Report No. 30

54. Combined effect of the Travancore case (Integrality effect-meaning of).-Further, we have seen that the first Travancore case held the agreement of sale by a seller with a foreign buyer as commencing the series of integrated activities resulting in export. This aspect of the case was referred to in the Second Travancore Case as follows (p. 336):-

"The previous decision proceeded on this view and emphasised the integral relation between the two of the goods into the territory of India. A few facts relating to such dealings may be stated here, so that we may (sale and export) where the contract of sale itself occasioned the export as the ground for holding that such a sale was one taking place in the course of export."



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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