Report No. 30

12. Supreme Court's judgment Khosla's case.- The Supreme Court held that the sale of axle box bodies effected by the Assessee in favour of the Director-General of Supplies and Disposals had taken place in the course of import of goods within the meaning of the provisions of section 5(2) of the Central Sales Tax Act and was therefore exempt from taxation in view of Article 286(1)(b) of the Constitution.