https://www.taxtmi.com/caselaws?id=128036 Sales of furnace oil and other petroleum products from a bonded warehouse to ocean-going vessels were not sales in the course of import or export, because the constitutional exemption applies only while goods remain in import or export transit and import ends once goods cross the customs frontier and enter India's territorial waters. The sales were made in India for the vessels' own consumption, not as part of an integrated export transaction, so sales tax applied. The text also states that the Deputy Commissioner's revisional power under the Madras General Sales Tax Act could be exercised after disposing of the appeal and confirming the assessment, because the appellate power was subject to revision and the statutory notice requirement had been met. en-us Fri, 25 Mar 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128036 Sales of furnace oil and other petroleum products from a bonded warehouse to ocean-going vessels were not sales in the course of import or export, because the constitutional exemption applies only while goods remain in import or export transit and import ends once goods cross the customs frontier and enter India's territorial waters. The sales were made in India for the vessels' own consumption, not as part of an integrated export transaction, so sales tax applied. The text also states that the Deputy Commissioner's revisional power under the Madras General Sales Tax Act could be exercised after disposing of the appeal and confirming the assessment, because the appellate power was subject to revision and the statutory notice requirement had been met. Case-Laws VAT and Sales Tax Fri, 25 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128036