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Report No. 30

Integrality.-It was recognised in many decisions, that the test is whether the transaction of sale is an integral part of the activity of its exporting.3

1.State of Madras v. K.H. Chambers Ltd., AIR 19 55 Mad 314 (321.), paras. 15 and 16.

2. See also Govindarajulu v. State of Madras, AIR 1953 Mad 116 (reviews American case).

3. See Mahadev Ram v. State, 9 STC 173: AIR 1959 Pat 30, para. 3.



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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