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PETITIONER: J. V. GOKAL & Co. (PRIVATE) LTD.
Vs.
RESPONDENT: THE ASSISTANT COLLECTOR, OF SALES-TAX(INSPECTION) AND OTHERS
DATE OF JUDGMENT: 25/01/1960
BENCH: SUBBARAO, K. BENCH: SUBBARAO, K. SINHA, BHUVNESHWAR P.(CJ) GAJENDRAGADKAR, P.B. GUPTA, K.C. DAS SHAH, J.C.
CITATION: 1960 AIR 595 1960 SCR (2) 852
ACT: Sales Tax-Sale in the course of import-Goods on high seas- Transfer of shipping documents against Payment - Whether amounts to delivery of goods-Whether transaction exempt from tax Constitution of India, Art, 286(1)(b).
HEADNOTE: The petitioner who entered into contracts with the Government of India for the supply of certain quantities of sugar of foreign origin, placed orders with dealers in foreign countries and made arrangements for transporting the goods to Bombay by engaging steamers. When the goods were on the high seas and before the vessels arrived at Bombay harbour, the petitioner delivered to the Government the shipping documents- including the bill of lading pertaining to the goods and received the price. After the goods reached the port, they were taken delivery of by the Government of India after paying the requisite customs duties to the authorities concerned For the assessment year 1954-55, the Assistant Collector of Sales Tax held that sales tax was payable by the petitioner in ...