https://www.taxtmi.com/caselaws?id=100101 Sales of axle-box bodies manufactured in Belgium and imported into India were held to be in the course of import under section 5(2) of the Central Sales Tax Act, 1956. The contract required manufacture and inspection in Belgium, despatch to named Indian consignees, and payment linked to inspection, delivery and final acceptance; the buyer also retained a right of rejection on arrival. Those terms showed that preliminary inspection abroad did not complete the sale or pass property, and that the movement from Belgium to India was a direct incident of the contract. The sales were therefore exempt from tax under section 5(2). en-us Tue, 18 Jan 1966 00:00:00 +0530 Wed, 13 Aug 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100101 Sales of axle-box bodies manufactured in Belgium and imported into India were held to be in the course of import under section 5(2) of the Central Sales Tax Act, 1956. The contract required manufacture and inspection in Belgium, despatch to named Indian consignees, and payment linked to inspection, delivery and final acceptance; the buyer also retained a right of rejection on arrival. Those terms showed that preliminary inspection abroad did not complete the sale or pass property, and that the movement from Belgium to India was a direct incident of the contract. The sales were therefore exempt from tax under section 5(2). Case-Laws VAT and Sales Tax Tue, 18 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100101