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Report No. 30

83. Other cases under Article 286, decided after 1956.-

Having dealt with the important cases after 19501, we shall now deal with other cases decided by the Supreme Court, after 1956, in which the question of exemption under Article 286 was raised and decided.

1. Paras. 72 to 82, supra.

84. Out of these, seven are cases of export sales,1 one is a case of import sales 2,two are cases in which the sales were sought to be brought within export sales.-4, and one, though an inter-State sale, is a case wherein the question of import sales was discussed.-6.

1. The seven Export cases are enumerated below; para. 85, infra,

2. J.V. Cokal's case.

3. Burmah Shell case.

4. State of Kerala v. Cochin Coal Co.

5. Endupuri's case.

6. Some other cases are dealt with in para. 107, infra.

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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