https://www.taxtmi.com/caselaws?id=128768 Where a contract requires the seller to ship goods to India, obtain customs clearance, permit inspection and weighment on arrival, and deliver ex-docks, title is treated as passing only after those post-arrival steps are completed. Endorsement and delivery of the bill of lading on the high seas, by itself, does not transfer property when the contractual terms and payment structure show that the parties intended title to pass later. On that footing, the transaction is not a sale in the course of import and does not receive constitutional protection from sales tax; it is taxable as an intra-State sale. en-us Wed, 28 Mar 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128768 Where a contract requires the seller to ship goods to India, obtain customs clearance, permit inspection and weighment on arrival, and deliver ex-docks, title is treated as passing only after those post-arrival steps are completed. Endorsement and delivery of the bill of lading on the high seas, by itself, does not transfer property when the contractual terms and payment structure show that the parties intended title to pass later. On that footing, the transaction is not a sale in the course of import and does not receive constitutional protection from sales tax; it is taxable as an intra-State sale. Case-Laws VAT and Sales Tax Wed, 28 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128768