https://www.taxtmi.com/caselaws?id=126778 A bank-issued delivery order arising from airway bills was treated as a document of title to goods and therefore capable of transfer in the ordinary commercial sense. Applying the settled rule under the Sale of Goods Act, the Court stated that a sale effected by transfer of documents of title before the goods cross the customs frontiers of India is a sale in the course of import. On the facts found, the transfers were completed before that point, so the transactions fell within section 5(2) of the Central Sales Tax Act, 1956 and attracted exemption from tax. en-us Fri, 22 Jul 2005 00:00:00 +0530 Sat, 05 Jan 2013 15:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126778 A bank-issued delivery order arising from airway bills was treated as a document of title to goods and therefore capable of transfer in the ordinary commercial sense. Applying the settled rule under the Sale of Goods Act, the Court stated that a sale effected by transfer of documents of title before the goods cross the customs frontiers of India is a sale in the course of import. On the facts found, the transfers were completed before that point, so the transactions fell within section 5(2) of the Central Sales Tax Act, 1956 and attracted exemption from tax. Case-Laws VAT and Sales Tax Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126778