https://www.taxtmi.com/caselaws?id=103384 Imported goods were claimed to have been sold by transfer of documents while in transit on the high seas, so as to fall within Article 286(1)(b) and escape tax under the Andhra Pradesh General Sales Tax Act, 1957. The authorities found no relevant or cogent evidence proving the exact point of sale or showing that the transactions occurred before the goods were landed, and the shipment dates and document transfers did not establish a sale outside Indian waters. Those factual findings were affirmed by the High Court. The high seas sale claim was therefore not proved, and the sales remained taxable under the State Act. en-us Fri, 09 Nov 1990 00:00:00 +0530 Mon, 09 Sep 2013 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103384 Imported goods were claimed to have been sold by transfer of documents while in transit on the high seas, so as to fall within Article 286(1)(b) and escape tax under the Andhra Pradesh General Sales Tax Act, 1957. The authorities found no relevant or cogent evidence proving the exact point of sale or showing that the transactions occurred before the goods were landed, and the shipment dates and document transfers did not establish a sale outside Indian waters. Those factual findings were affirmed by the High Court. The high seas sale claim was therefore not proved, and the sales remained taxable under the State Act. Case-Laws VAT and Sales Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103384