https://www.taxtmi.com/caselaws?id=128568 A sale by transfer of documents of title after a ship entered territorial waters, but before customs clearance, remained a sale in the course of import and fell outside State taxing power. The Court held that the decisive test under Article 286(1)(b) of the Constitution and section 5(2) of the Central Sales Tax Act was whether the goods had crossed the customs barrier or customs frontiers, not merely whether the ship had entered territorial waters. Because the import movement continues until clearance for home consumption, transfer of title during that period does not end the import stream. en-us Wed, 17 Jul 1963 00:00:00 +0530 Mon, 08 Apr 2013 15:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128568 A sale by transfer of documents of title after a ship entered territorial waters, but before customs clearance, remained a sale in the course of import and fell outside State taxing power. The Court held that the decisive test under Article 286(1)(b) of the Constitution and section 5(2) of the Central Sales Tax Act was whether the goods had crossed the customs barrier or customs frontiers, not merely whether the ship had entered territorial waters. Because the import movement continues until clearance for home consumption, transfer of title during that period does not end the import stream. Case-Laws VAT and Sales Tax Wed, 17 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128568