https://www.taxtmi.com/caselaws?id=104295 The dominant issue was whether "sale occasions such import" in s. 5(2) of the Central Sales Tax Act, 1956 requires a completed sale before import. The SC held that, applying the principle in s. 3(a), it is sufficient if the contract of sale itself stipulates import, or import is an incident of the contract, and the goods have entered the import stream; the sale need not be completed at the time of movement, as transfer of property may occur later. Since the import of the goods was the direct result of the contract, the SC concluded that the sale occasioned the import, and the transaction fell within s. 5(2). en-us Thu, 21 Aug 1997 00:00:00 +0530 Mon, 29 Dec 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104295 The dominant issue was whether "sale occasions such import" in s. 5(2) of the Central Sales Tax Act, 1956 requires a completed sale before import. The SC held that, applying the principle in s. 3(a), it is sufficient if the contract of sale itself stipulates import, or import is an incident of the contract, and the goods have entered the import stream; the sale need not be completed at the time of movement, as transfer of property may occur later. Since the import of the goods was the direct result of the contract, the SC concluded that the sale occasioned the import, and the transaction fell within s. 5(2). Case-Laws VAT / Sales Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104295