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Report No. 61

8.13. Explanation regarding fuel.-

It may, therefore, be convenient to add1 an Explanation dealing with sale of fuel to an international carrier to be inserted as follows in section 5, since one of the reasons in support of the present position, as given in the judgment of Hidayatullah2 J., is that the sale is not integrally connected with the taking out of the goods.

"Explanation.-A sale of fuel to an international carrier for the purpose of consumption in international carriage shall be deemed to occasion export of the fuel."

We do not think that any general definition of 'export' is necessary.

1. A Constitutional amendment does not appear to be necessary. The proposed legislative provision will fall within Article 286.

2. Burmah Shell case, AIR 1961 SC 315 (323), para. 8.8, supra.



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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