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1962 (11) TMI 26 - SUPREME COURTTaxability of sales of tea under the Travancore- Cochin General Sales Tax Act questioned Held that:- Appeal allowed.In the present case, therefore, the sale was an "outside sale" and cannot be said to be an "inside sale" qua Travancore-Cochin because the title passed at Fort Cochin which is in the State of Madras. Apart from that, money was paid there and the delivery order was also received there even though the actual physical delivery of goods was made at Willingdon Island in the State of Travancore-Cochin. The fiction created by the Explanation to Article 286(1)(a) is inapplicable because there was no delivery as a direct result of sale for the purpose of consumption in any particular State. Also in the case of those goods exported out of India from Willingdon Island it cannot be said that there was a sale inside the State of Travancore- Cochin because the same considerations will apply to those sales as to the sales already discussed, i.e., goods the title to which passed at Fort Cochin were delivered at Willingdon Island and were delivered for consumption in parts of India other than Travancore-Cochin.
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