calcutta against the first presentation of clean on board mates receipt along with the relative g.r.i.
the bill of lading was indisputably made out in the name of the netherlands organisation which obtained a complete and indefeasible title to the goods purchased by them from the respondents in india.
appeal by special leave from the judgment and order dated 25 11 1970 of the calcutta high companyrt in gales tax reference number 499 of 1967.
calcutta price.
the main terms of the companytract of sale which was made and companycluded in calcutta are these the price of the goods was to be paid f.o.b.
in loading the goods on the ship respondents were acting as mere carriers since they were under an obligation to do so under their companytract with the netherlands organisation.
shankar ghosh and d. p. mukherjee for the respondent.
civil appeal number 14 77 of 1972.
but on a reference made to the calcutta high companyrt by the board of revenue under section 21 1 of the bengal finance sales tax act 1941 the high companyrt set aside the assessment on the ground that the sale took place in the course of export of the goods.
this question was answered against the respondents by the revenue authorities which held that the sale was exigible to sales tax.
acting in pursuance of this power the parliament enacted section 5 1 of the central sales tax act 1956 providing that a sale or purchase of goods shall be deemed to take place in the companyrse of the export of the goods out of the territory of india only if the sale or purchase either occasions such export is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of india.
civil appellate jurisdiction.
by the sixth amendment to the companystitution which came into force on september 11 1956 an amendment was made to clause 2 of article 286 by which parliament was given the power by law to formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause 1 .
by a letter dated september 10 1952 the netherlands selling organisation limited companyfirmed having bought from the respondents a certain quantity of linseed oil f.o.b.
the export was occasioned by the companytract of sale between the netherlands organisation and their own buyer and number by the contract of sale between the respondents and the netherlands organisation.
n. mukherjee and g. s. chatterjee for the appellant.
the judgment of the companyrt was delivered by chandrachud j. article 286 1 b of the companystitution pro vides that numberlaw of state shall impose or authorise the imposition of a tax on the sale or purchase of goods where such sale or purchase takes place in the companyrse of the import of the goods into or export of the goods out of the territory of india.
