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1960 (1) TMI 1 - SUPREME COURT
Whether the sales by the petitioner to the Government of India are sales in the course of import?
Held that:- The property in the goods passed to the Government of India when the shipping documents were delivered to them against payment. It follows that the sale of the goods by the petitioner to the Government of India took place when the goods were on the high seas.
That being so, the sales in question must be held to have taken place in the course of the import into India and therefore they would be exempted from sales tax under Article 286(1)(b) of the Constitution.