Report No. 61
3.29. Intention of majority in the second Travancore case.-
It is also true that in between the two extremes, many situations could arise, and in Khosla's case a broad view if the exemption was taken in respect of a sale which was treated as involving import. However, it must be remembered that in Khosla's case, the Court was primarily concerned with the interpretation of section 5 and, as such, not necessarily bound by the earlier decisions in the two Travancore cases which dealt with the interpretation of Article 286(1)(b). It is, therefore, permissible to infer that, in interpreting the word 'occasion' used in section 5, the Court may have been justified in accepting the broader meaning of the word. We will refer to this aspect of the matter later,1 when we examine the judgment in Khosla's case in greater detail.
1. Para. 3.47, infra.