Supreme Court · 1977 INSC 162 · Decided 4 August 1977
Member Board of Revenue, West Bengal v. M/S. Swaika Oil Mills
- Court
- Supreme Court of India
- Citation
- 1977 INSC 162 · [1978] 1 S.C.R. 270
- Case number
- CIVIL APPEAL No. 1477/1972
- Decided
- 4 August 1977
- Bench
- Y.V. CHANDRACHUD, P.S. KAILASAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(l), 286(1)(b)
Headnote
G H 270· 7, MEMBER BOARD OF REVENUE, WEST BENGAL v. M/S. SWAIKA OIL MILLS August 4, -1977 (Y. V. CHANDRACHUD AND P. S. KAILASAM, JJ.J Constitution of India, Art. 286(l)((b)-Central Sales Tax Act, 1956, Section 5(1)-'ln the course of export", applicability-F.0.B. contract-Goods Calcutta - price", from·. the respondent oil mills. The terms of the sale-contract provided that the oil mills would deliver the goods on a ship bound for Indonesia~ and lend the use of its export-licence to facilitate the export of the goods by the Netherlands Organisation to a
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