Jeewanlal (1929) Ltd. vs Commercial Tax Officer And Ors. on 9 December, 1964
In the case of sales in the course of export or import the test laid down was a series of integrated activities commencing from an agreement of sale and ending with the delivery of goods to a common carrier for export by land or by sea: The Bombay Co. Ltd. Case [1952] 3 S.T.C. 434. In the course of was explained to mean a sale taking place not only during the activities directed to the end of the exportation of the goods out of the country but also as part of or connected with such activities, and 'integrated activities' was explained in similar language.