https://www.taxtmi.com/caselaws?id=126788 Goods imported into customs bonded warehouses are treated as having crossed the customs frontier once customs duty is assessed and the importer is permitted to clear them, even if duty collection is deferred and the goods remain warehoused. The constitutional phrase "in the course of import" is linked to the actual movement of goods through the import process, not their continued physical storage in bond for convenience. On that basis, sales of bunker, fuel, or furnace oil from bonded warehouses to ocean-going vessels were not sales in the course of import and were therefore liable to State sales tax under Article 286(1)(b) of the Constitution. en-us Fri, 29 Sep 1961 00:00:00 +0530 Sat, 05 Jan 2013 18:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126788 Goods imported into customs bonded warehouses are treated as having crossed the customs frontier once customs duty is assessed and the importer is permitted to clear them, even if duty collection is deferred and the goods remain warehoused. The constitutional phrase "in the course of import" is linked to the actual movement of goods through the import process, not their continued physical storage in bond for convenience. On that basis, sales of bunker, fuel, or furnace oil from bonded warehouses to ocean-going vessels were not sales in the course of import and were therefore liable to State sales tax under Article 286(1)(b) of the Constitution. Case-Laws VAT and Sales Tax Fri, 29 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126788