TMI Blog1961 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... . and J.K. Jute Mills Co. Ltd. v. The State of Uttar Pradesh and Another[1961] 12 S.T.C. 429., the only contention urged before us in this case is that the supplies made to foreign ships in the Port of Cochin should be considered as not liable to sales tax on the ground that those ships are floating islands of the country whose flag they fly. There is no merit in this contention. 2.. The conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n R. v. Gordon-Finlayson; An Officer, Ex Parte(1941) 110 L.J.K.B. 289., Humphreys, J., referred to the second of the two passages and said: "If I am right in my understanding of the English language, the meaning of that passage is that persons on board a British ship are within the jurisdiction of the British Courts although they are not within the territory of Great Britain";and in Chungchi Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the territorial waters of this country. And all that we need say is that the concept of a floating island cannot be invoked for the avoidance of taxation under any domestic enactment. As pointed out in Cunard Steamship Co. v. Mellon262 U.S. 100.: "A merchant ship of one country, voluntarily entering the territorial limits of another, subjects herself to the jurisdiction of the latter. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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