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Report No. 30

88. Mysore Spinning Co's case.-

In State of Mysore v. Mysore Spinning & Manufacturing Co. Ltd., 1959 SCR 379: AIR 1958 SC 1002: 9 STC 188, goods were sold to a licensed exporter who sold the goods to a foreign purchaser. The first sale was held not to be "in the course of export". The licensed exporter was not the agent of the first seller, the assessee, and the two sales could not both have occasioned the export. It was only the second sale which did that, the assessee not being a party to it. The court held, that for a sale to be "in the course of export", it must be the one which occasions the export, and it must directly concern the assessee as an exporter.

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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