https://www.taxtmi.com/caselaws?id=127988 Article 286(1)(b) exemption applies only where the sale itself occasions and forms part of the import movement; a sale made merely for import or preceding the import transaction does not qualify, so the claimed import-based exemption failed. Sales of goods delivered for consumption in Bihar remained taxable because the Article 286(2) restriction was treated as having been removed for the relevant assessment periods by the validation and continuance measures in force. On the set-off question, unshelled groundnuts and oil seeds were treated as the same commercial description, and refund or set-off was available where tax had already been paid on the earlier taxed commodity. en-us Wed, 02 Sep 1959 00:00:00 +0530 Mon, 25 Mar 2013 15:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127988 Article 286(1)(b) exemption applies only where the sale itself occasions and forms part of the import movement; a sale made merely for import or preceding the import transaction does not qualify, so the claimed import-based exemption failed. Sales of goods delivered for consumption in Bihar remained taxable because the Article 286(2) restriction was treated as having been removed for the relevant assessment periods by the validation and continuance measures in force. On the set-off question, unshelled groundnuts and oil seeds were treated as the same commercial description, and refund or set-off was available where tax had already been paid on the earlier taxed commodity. Case-Laws VAT and Sales Tax Wed, 02 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127988