https://www.taxtmi.com/caselaws?id=104509 The Supreme Court allowed the appeals, setting aside the High Court judgment. It held that the sales in question were in the course of import and not liable to sales tax, based on the provisions of Section 5(2) of the Central Sales Tax Act and the definition of "crossing the customs frontiers of India." en-us Fri, 25 Sep 1998 00:00:00 +0530 Thu, 10 Dec 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104509 The Supreme Court allowed the appeals, setting aside the High Court judgment. It held that the sales in question were in the course of import and not liable to sales tax, based on the provisions of Section 5(2) of the Central Sales Tax Act and the definition of "crossing the customs frontiers of India." Case-Laws VAT and Sales Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104509