https://www.taxtmi.com/caselaws?id=126773 Late production of declaration forms may be permitted at appellate stage where sufficient cause is shown, including evidence that the forms were not supplied by purchasing dealers despite reminders. Sales effected by transfer of documents of title while goods remain within the customs station and before customs clearance are treated as sales in the course of import under section 5(2) of the Central Sales Tax Act, because the goods have not yet crossed the customs frontiers of India. The commentary notes that such transactions attract the corresponding exemption or deduction and cannot be treated as taxable local sales. en-us Fri, 01 Oct 1993 00:00:00 +0530 Sat, 05 Jan 2013 11:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126773 Late production of declaration forms may be permitted at appellate stage where sufficient cause is shown, including evidence that the forms were not supplied by purchasing dealers despite reminders. Sales effected by transfer of documents of title while goods remain within the customs station and before customs clearance are treated as sales in the course of import under section 5(2) of the Central Sales Tax Act, because the goods have not yet crossed the customs frontiers of India. The commentary notes that such transactions attract the corresponding exemption or deduction and cannot be treated as taxable local sales. Case-Laws VAT and Sales Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126773