https://www.taxtmi.com/caselaws?id=100551 Article 286 bars State taxation of sales in the course of import, and section 5(2) of the Central Sales Tax Act applies only where a transfer of documents of title occurs before the goods cross the customs frontiers of India. The expression "customs frontiers" is to be read with the statutory notification under the Sea Customs Act, 1878, which treats the boundaries of India, including territorial waters, as the relevant frontier. On that construction, a transfer made after the goods have crossed those frontiers does not qualify as an import sale and remains liable to State sales tax. The assessee's exemption claim therefore failed. en-us Tue, 20 May 1969 00:00:00 +0530 Wed, 13 Aug 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100551 Article 286 bars State taxation of sales in the course of import, and section 5(2) of the Central Sales Tax Act applies only where a transfer of documents of title occurs before the goods cross the customs frontiers of India. The expression "customs frontiers" is to be read with the statutory notification under the Sea Customs Act, 1878, which treats the boundaries of India, including territorial waters, as the relevant frontier. On that construction, a transfer made after the goods have crossed those frontiers does not qualify as an import sale and remains liable to State sales tax. The assessee's exemption claim therefore failed. Case-Laws VAT and Sales Tax Tue, 20 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100551