NDLI: State of Travancore-cochin and Others Vs. The Bombay Co. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Constitution of India Article 286( I) ( b )-Sales tax-Exemp. tion of sales in the course of export or import-Meaning of
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Constitution of India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Constitution of India, Article 286( I) ( b )-Sales tax-Exemption of sales in the course of export or import-Meaning of "in the course of"-..'sales where property passes and sale is complete before goods move out of State, whether exempt-Interpretation of article 286 (!) (b)-Decisions on Commerce and Import-Export clauses of American Constitution-Speeches of Members of Constituent Assembly-Relevancy.Whatever else may or may not fall within art. 286( 1) (b) of the Constitution, sales and purchases which themselves occasion the export or the import of the goods as the case may be, out of or into, the territory of India come within the exemption. The view that no sale or purchase can be said to take place in the course of export or import unless tho property in the goods is transferred to the buyer during their actual movement, as for instance, where the shipping documents are endorsed and delivered within the State by the seller to a local agent of the foreign buyer after the goods have been actually shipped or where such documents are cleared on payment, or on acceptance, by the Indian buyer before the arrival of the goods within the State, puts too narrow a construction upon art. 286(1)(b) and is not correct. A sale by export involves a series of integrated activities commencing from the agreement of sale with a foreign buyer and ending with the delivery of the goods to a common carrier for transport out of the country by land or sea. Such a sale cannot be dissociated from the export without which it cannot be effectuated and the sale and the resultant export form parts of a single transaction. Of these two integrated activities which together constitute an export sale. whichever first occurs can well the recorded as taking place in the course of the other. Even in cases where the property in the goods passed to the foreign buyers and the sales were thus completed, within the State before the goods commenced their journey from the State, the sales must be regarded as having taken place in the course of the export and therefore exempt under art. 286(1)(h). The Commerce clause (article l, section 8(3)) and the Import-Export clauses [article I, sections 9 (5) and 10 (2)] of the American Constitution are widely different in language, scope and purpose, .and a varying body of doctrines and tests have grown around them interpreting, extending or restricting from time to time, their operation and application in the context of I he expanding American commerce and industry and much help cannot be derived from them in the solution of the problems arising under article 286 of the Indian Constitution. Speeches made by the members of the Constituent Assembly in the course of the debates on the draft Constitution cannot be used as aids for interpreting the Constitution.
Judge	Honble Mr. Justice Patanjali Sastri
Neutral Citation	1952 INSC 42
Petitioner	State Of Travancore-cochin And Others
Respondent	The Bombay Co. Ltd.
SCR	[1952] 1 S.C.R. 1112
Judgement Date	1952-10-16
Case Number	25

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State of Travancore-cochin and Others Vs. The Bombay Co. Ltd.

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