Report No. 30
23. Ben Gorm Case.- Again, in Ben Gorm Nilgiri Plantations v. Sales Tax Officer, [1964 SC 1752 AIR: (1964) 7 SCR 706] where section 5(1) fell to be considered, the Supreme Court observed:
"This was legislative recognition of what was said by this Court in the State of Travancore-Cochin v. Bombay Company Ltd., Alleppey, 1952 SCR 112: AIR 1952 SC 366 and State of Travancore-Cochin v. Shanmugha Vilas Cashew Nut Factory, 1954 SCR 53: AIR 1953 SC 333 about the true connotation of the expression "the course of the export of the goods out of the territory of India in Article 286(a)(b)."
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