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Report No. 61

3.40. The tests which were found inapplicable in Ben Gorm case .-

Thus, several tests for determining when a sale is in the course of export, were discussed in the Ben Gorm case,1but none was regarded as applicable on the facts. The tests discussed were:-

(i) obligation;

(ii) non-divertibility;

(iii) direct connection;

(iv) part of the same transaction.

We do not pause to discuss various other judicial decisions of the Supreme Court and the High Courts before and after Khosla's case, as these have been exhaustively reviewed in the earlier Report.2

1. Paras. 3.38 to 3.39, supra.

2. 30th Report of the Law Commission.

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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