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Report No. 30

99. Richfield Oil Corporation case.- In Richfield Oil Corporation v. State Board of Equalization, 329 US 69 (1946), the question was whether the Appellant, a producer and seller of oil in California had exported the oil to a purchaser in New Zealand. The purchaser had furnished the ship to carry the oil to New Zealand. Delivery of the oil was made into the hold of the vessel (furnished by the purchaser) from the Appellant's tanks located at the Dock. Mr. Justice Douglas who delivered the judgment of the Court observed:-

"That delivery marked the commencement of the movement of the oil abroad (New Zealand). It is true as the Supreme Court of California observed that at the time of delivery, the Vessel was in California waters and was not bound for its destination until it started to move from the port. But when the oil was pumped into the hold of the vessel it passed into the control (emphasis supplied by me) of a foreign purchaser and there was nothing equivocal in the transaction which created even a probability that the oil would be diverted to domestic use.".

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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