Report No. 30
103. Cases of sales sought to be brought within export sales.-
The two cases where sales were sought to be brought within export sale, wer.-
(i) a case of sale of bunker coal to ocean going steamers 1, and
(ii) a case of sale of aviation spirit to international aeroplanes2,
1. State of Kerala, v. Cochin Coal Co., (1961) 2 SCR 219: AIR 1961 SC 408 (410).
1. Burmah Shell Oil Storage & Distributing Co. of India Ltd. v. Commercial Tax Officer, (1961) 1 SCR 902: AIR 1961 SC 415 (323-324): 11 STC 764.