Supreme Court of India
J. V. Gokal & Co. (private) Ltd. v. The Assistant Collector of Sales-tax (inspection) and Others
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the property in the goods passed to the Government of India when the shipping documents were delivered to them against payment.
Judgment, page 15
From the headnote
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(r)(b). The petitioner who entered into contracts with the Government of India for the supply of certain quantities of sugar of foreign origin, placed orders \vith 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 Bo1nbay harbour, the petitioner delivered
Where later benches applied it
Of those, 1 referred to
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