Supreme Court of India · 1964-04-10
BEN GORM NILGIRI PLANTATIONS COMPANY, COONOOR AND ORS. vs SALES TAX OFFICER, SPECIAL CIRCLE, ERNAKULAM AND ORS.
- Citation / case number
- SC 1963/49
- Court
- Supreme Court of India
- Petitioner
- BEN GORM NILGIRI PLANTATIONS COMPANY, COONOOR AND ORS.
- Respondent
- SALES TAX OFFICER, SPECIAL CIRCLE, ERNAKULAM AND ORS.
- Author
- GAJENDRAGADKAR, P.B. (),WANCHOO, K.N.,SHAHC.,AYYANGAR, N. RAJAGOPALA,SIKRI, S.M.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA,SIKRI, S.M.
Judgment text excerpt
The Supreme Court held that sales of tea by the appellants to local agents of foreign buyers were not exempt from sales tax under Article 286(1)(b) of the Constitution, as the sales were not 'in the course of export'. The Court established that a sale must have an integral connection with the export to qualify for exemption, which was not present in this case. The appeal against the High Court's dismissal of the writ petitions was therefore rejected.