https://www.taxtmi.com/caselaws?id=126763 The sales for Rs. 1,36,005 and Rs. 1,18,865 were held not to be sales in the course of import under Section 5(2) of the Central Sales Tax Act. They were deemed local sales subject to sales tax. Additionally, the sales were not deemed to have taken place outside the State under Section 4 of the Act. The court upheld the decisions of the Board of Revenue and the Appellate Tribunal, dismissing both tax cases and awarding costs to the revenue. en-us Mon, 21 Feb 1983 00:00:00 +0530 Fri, 04 Jan 2013 16:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126763 The sales for Rs. 1,36,005 and Rs. 1,18,865 were held not to be sales in the course of import under Section 5(2) of the Central Sales Tax Act. They were deemed local sales subject to sales tax. Additionally, the sales were not deemed to have taken place outside the State under Section 4 of the Act. The court upheld the decisions of the Board of Revenue and the Appellate Tribunal, dismissing both tax cases and awarding costs to the revenue. Case-Laws VAT and Sales Tax Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126763