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Report No. 30

Section 5 of the Central sales Tax Act, 1956-Taxation by the States of Sales in the Course of Import

Contents
1 - 4 Genesis of the Report
5. Question referred to the Commission
6 - 7 Letter of the Government of West Bengal
8 - 16 Khosla's case
17 - 19 Constitutional provisions-Pre-1950 Constitution
20. United Motors case
21 - 27 Report of the Taxation Enquiry Commission
28. Bengal Immunity case
29 - 30 Constitutional Amendment of 1956
31. Pre-amendment Article 286 interpreted
32. Pre-1956 cases-Inter-State trade
33. 1956 Amendment
34 - 36 Previous reference to the Law Commission
37. Central Sales Tax Act, 1956
38. Developments after 1956
39 - 47 Pattern of Import Trade
48 - 49 Two sets of sales-tax laws
50. Brief Review of system of Sales-tax
51. Decision on amended Article 286 and on the Act of 1956
52 - 55 Object of constitutional provision-protection of foreign trade
56. Cases decided before 1956
57 - 60 Second Travancore case
61 - 64 Second Travancore case
65 - 66 Combined result of the Travancore cases
67 - 68 Bengal Immunity case
69 - 71 Bengal Immunity case
72. Cases decided by the Supreme Court after the Amendment of 1956
73 - 77 Tata Iron Company' case
78. Other cases relied on in Khosla's case
79. Cement Marketing Co.'s case
80. Rohtas case distinguished
81. Test laid down in Cement Marketing Co. case
82. State Trading Corporation's case and Singareni Collieries' case
83 - 84 Other cases under Article 286, decided after 1956
85. Cases of Export Sales
86. Gurviah Naidu's cases
87. Kailash Nath's case
88. Mysore Spinning Co's case
89. Gordhandas Lalji's case
90. Wadeyar's case
91. East India Tobacco Co.'s case
92 - 100 Ben Gorm Nilgiri Plantation Co.'s case
101 - 102 J.V. Gokal's case
103. Cases of sales sought to be brought within export sales
104. Cochin Coal Company's case
105. Burmah Shell case
106. Endupuri case
107. Caltex case and Singareni case
108. Others decisions discussing Article 286
109. Huseinali's case
110 - 111 Tobacco Manufacturers case
112. Summary of position
113 - 114 Notions of integrality inextricable bond and non-divertibility emphasised
115. Decisions of High Courts
116 - 117 Associated Electricals' case
118 - 119 Bengal Corporation's case (Madras)
120. Common thread
121 - 129 Whether decision in Khosla's case goes beyond previous cases
130. Whether change in the law required
131. Policy matters not dealt with
132 - 139 Suggestions received
140 - 142 Debates in the Constituent Assembly
143. Observations in Bengal Immunity Co.'s case
144- 145 Taxation Enquiry Commission and foreign trade
146 - 147 Export Sales exemption from sales tax
148. No recommendation in the past for import sales
149. Law in other countries
150. Appendices
Appendix 1 Certain Decisions of High Courts Illustrating the Application of the law
  Passing of property
  Privity
  Intention to export
  Intention to export
  Integrality
  Test of contractual obligation adopted
  Decision contrary to test of contractual obligation
  Subsequent transport not material
  Situs not conclusive
  Contract involving
Appendix 2 Brief Review Of The System Of Sales Ta
1 - 3 Khosla's cas.-Salient facts
4. Contract in Khosla's case
5. Judgment of Sales Tax Officer
6. Appeals dismissed by Appellate Assistant Commissioner
7. Judgment by the Tribunal in the further appeal
8 - 11 Judgment of Madras High Court, in Khosla's case
12. Supreme Court's judgment Khosla's case
13 - 16 Constitution Amendment Act, 1956
17 - 18 Khosla's case
19. Central Sales Tax Act, 1956
20 - 21 Ben Gorm case
22. Lakshmi Mills v. State of Madras
23. Ben Gorm Case
24. Second Report of Law Commission
25 - 26 1956 Act linked up with the two Travancore cases (Tata Iron Case)
27. Previous decisions-Inter-State sales
28 - 29 Bengal Immunity case
30. Endupuri case
31. Cement Marketing Co. case, Singareni case and Bengal Immunity case
32. Test of contract
33. Contract must be between buyer and seller (State Trade Corporation case)
34. Cement Marketing case
35. Same test of contract
36. Meaning of "Import"
37. Gokal's case
38. Tata Iron case
39. Burmah Shell case
40 - 41 Kerala Cochin case
42. Export sales and Import purchases
43 - 47 First Travancore case
48 - 49 Second Travancore case
50. The purchases of cashewnuts made by the Respondents fell into 3 groups
51 - 52 Second Travancore case
53. Combined effect of the two Travancore cases ("occasioned" means import-purchase and export-sale)
54. Combined effect of the Travancore case (Integrality effect-meaning of)
55. Contract
56 - 57 Privity (Combined effect)
58. Gurviah's case
59. Mysore Spinning case
60. Two sales could not occasion export.-Mr. Justice Vivian Bose speaking for the Court observed (p. 1005, paras. 19 and 20)
61 - 62 Gordhandas' case
63. Which transactions according to Supreme Court, are in the course of export or import
64. All transactions under Article 286(1)(b) covered by the Supreme Court decisions
65 - 67 Universal Import Agency case
68 - 69 East India case
70. Ben Gorm case
71 - 74 The question before the Supreme Court was
75 - 76 Bengal Immunity case
77. High Court cases
78. Gandhi sons case
79. A. Gaffoor Sahib's case
80. Dhan Lakshmi case
81. Mohideen Thumby case.-In Mohideen Thumby & Co. v. State of Madras, AIR 1962 Mad 323, the law on the export sale was laid down as follows
82 - 98 Propositions summarised
99. Richfield Oil Corporation case
100 - 101 Empresa Siderurgica case
102. Divert' and 'diversion' not appropriate in describing course of import
103 - 105 Mingling or goods test how to be applied
106 - 110 When imports cease to be imports in U.S.A. (Doctrine of original package
111. Doctrine of original package
112 - 113 Doctrine of original package does not apply to India
114 - 115 Khosla's case inconsistent with previous decisions
116. Remedy
117. Amendment only remedy


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