Judgment

Patanjali Sastri, C.J.I.- These are connected appeals from the judgement and order of the High Court of Travancore-Cochin quashing the assessments under the United State of Travancore and Cochin Sales tax Act (No. 11 of 1125 M. E.) (hereinafter referred to as "the Act") on the respondents on the turnover of the sale of the commodities (coir products in C. A. 25, lemon grass oil in C. A. 28, and tea in C. A. 29) in which they respectively deal.

2. The dealings followed more or less the same pattern in all the cases and consisted of export sales of the respective commodities to foreign buyers on c. i. f. or f. o. b. terms as the case may be.

3. The respondents in each case claimed exemption from assessment in respect of the sales effected by them on the ground, inter alia, that such sales took place "in the course of the export of the goods out of the territory of India" within the meaning of Art. 286 (1) (b) of the Constitution. The Sales Tax Authorities rejected the contention as, in their view, the sales were completed before the goods were shipped and could not, therefore, be considered to have been taken place in the course of the export.

4. Thereupon the respondents by se