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Report No. 30

24. Second Report of Law Commission.- The recommendation of the Law Commission contained in its Second Report also points to the same conclusion. Before the Central Sales Tax Act, 1956 was enacted the Law Commission was invited to offer its suggestions for formulating principles for determining when a sale or purchase of goods takes place-

(i) outside a State,

(ii) in the course of the import of the goods into or export of the goods out of the territory of India,

(iii) in the course of inter-State trade or commerce.

In its Report, the Law Commission stated (para. 10):-

We, therefore, recommend the acceptance of the principles laid down by the Supreme Court (in the Travancore-Cochin cases, 1952 SCR 1112 and (1954) SCR 53, see Report para. 63. We would express them in the following manner:-

"A sale or purchase of goods shall be deemed to take place in the course of export of the goods out of the territory of India, only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.

I am at this stage concerned with the bare fact that the Law Commission only accepted the principles laid down in the two Travancore cases and not with the actual recommendations which, as expressed in the Report, seem to go beyond such principles.

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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