In The Course Of - Definition - Law Dictionary Home Dictionary Definition in-the-course-of

Definition :

In the course of, the series of transactions which necessarily precede export or import of goods will come within the purview of this clause, State of Travancore-Cochin v. Bombay Company Ltd., AIR 1952 SC 366: (1952) SCR 1112.

The expression 'in the course of' not only implies a period of time during which the movement is in progress but postulates also a connected relation. A sale in the course of export out of the country should similarly be understood in the context of clause (1)(b) as meaning a sale taking place not only during the activities directed to the end of exportation of the goods out of the country but also as part of or connected with such activities, State of Travancore-Cochin v. Shanmugha Vilas Cashewnut Factory, AIR 1953 SC 333 (336): (1954) SCR 53. [Constitution of India, Art. 286 (1)(b)