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Report No. 61

3.28. Wide meaning of 'occasion'.-

The word 'occasion' does appear to have a wide meaning as well as a narrow one, as already pointed out.1

It would appear that in Khosla's case the word 'occasion' (used in section 5 of the Central Sales Tax Act) received a wide interpretation whereunder the first sale after import becomes exempt, if certain conditions are satisfied. We have to examine if this wide view requires modification. No doubt, the two Travancore cases, did not relate to the border-line situation presented in Khosla's case.2 The view taken by S.R. Das, J., in his minority judgment in the second Travancore case, represented one extreme, that is to say, according to that view, the first sale after import and the last sale before export were to be exempt in every case. The argument that the first sale after import and the last purchase for export were exempt in every case was rejected by the majority in the second Travancore-Cochin case.

1. Para. 3.14, supra.

2. See discussion in 30th Report, para. 65(5).

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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