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PETITIONER: STATE OF TRAVANCORE-COCHIN ANDOTHERS
Vs.
RESPONDENT: THE BOMBAY CO. LTD.STATE OF TRAVANCORE-COCHIN ANDANOTHERMICH
DATE OF JUDGMENT: 16/10/1952
BENCH: SASTRI, M. PATANJALI (CJ) BENCH: SASTRI, M. PATANJALI (CJ) MUKHERJEA, B.K. DAS, SUDHI RANJAN BOSE, VIVIAN HASAN, GHULAM
CITATION: 1952 AIR 366 1952 SCR 1112 CITATOR INFO : F 1952 SC 369 (31) MV 1953 SC 252 (44) F 1953 SC 333 (16) R 1955 SC 661 (35) F 1956 SC 158 (9) RF 1957 SC 699 (35) R 1958 SC 578 (133) R 1958 SC1006 (11) F 1959 SC 149 (15,28) F 1960 SC 595 (10) R 1961 SC 41 (19) D 1961 SC 65 (17) RF 1961 SC 315 (25) D 1962 SC1733 (9,11,12) R 1963 SC 980 (9,12) R 1963 SC1207 (42) R 1964 SC1752 (5,8,10) RF 1967 SC1643 (249) R 1971 SC 477 (4) RF 1971 SC 870 (19) RF 1973 SC1461 (184,185,699,700,701,705,1100, RF 1973 SC2555 (5) RF 1974 SC1510 (7) RF 1975 SC1564 (10,12,13,24,49,59) RF 1980 SC1468 (15) F 1985 SC1367 (33) RF 1989 SC 190 (11)
ACT: Constitution of India, Article 286 (1) (b)--Sales tax--Exemption of sales in the course of export or import--Meaning of "in the course of "--Sales where proper- ty passes and sale is complete...