1961 (6) TMI 13

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.... Oil Storage and Distributing Co., of India Ltd. v. Commercial Tax Officer and Others[1960] 11 S.T.C. 764. and J.K. Jute Mills Co. Ltd. v. The State of Uttar Pradesh and Another[1961] 12 S.T.C. 429., the only contention urged before us in this case is that the supplies made to foreign ships in the Port of Cochin should be considered as not liable to sales tax on the ground that those ships are flo....

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....ation whose flag is flying on the ship, in the same manner as if they were within the territory of that nation".In R. v. Gordon-Finlayson; An Officer, Ex Parte(1941) 110 L.J.K.B. 289., Humphreys, J., referred to the second of the two passages and said: "If I am right in my understanding of the English language, the meaning of that passage is that persons on board a British ship are within the j....

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.... with in this case are not foreign ships, public or private, on the high seas; but merchant ships of other nations within the territorial waters of this country. And all that we need say is that the concept of a floating island cannot be invoked for the avoidance of taxation under any domestic enactment. As pointed out in Cunard Steamship Co. v. Mellon262 U.S. 100.: "A merchant ship of one coun....