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Report No. 30

Intention to export.-The mere intention to export is not sufficient. Thus, it was held in a Mysore case,1 that a purchase which precedes such a sale does not fall under Article 286(1)(b), even though it is made for the purpose of or with a view to export. In that case, the assessee's contention was, that the purchase was made by him in the course of export outside India, to fulfil antecedent contracts with foreign buyers. [The Supreme Court decisions, in which the aspect of contractual obligation to export was emphasised (e.g. the B.G.N. Plantations case), do not seem to have been cited.]

1. Hind Mercantile Corporation Private Ltd. v. Commissioner of Commercial Taxes, (1966) 17 STC 175 (Mys).

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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