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Report No. 61

3.9. Question of sale in the course of import.-

We now come to the specific question to be considered in this Chapter-the question of taxation of sale in the course of import, with reference to the judgment of the Supreme Court in K.U. Khosla & Co. v. Deputy Commissioner of Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352.

3.10. Consideration of this question, as a matter of policy, was deliberately avoided in the earlier Report1. Since the present law is that a sale of the nature illustrated in Khosla's case is a sale in the course of import, the question to be considered is whether it should be made liable to taxation by the States-thus over-riding what was laid down in Khosla's case.

1. 20th Report, para. 131, section 5 of the Central Sales Tax Act-Taxation by States of Sales in the course of import.

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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