https://www.taxtmi.com/caselaws?id=128799 The High Court held that the sales of arecanuts were not in the course of import as the property in the goods did not pass to the ultimate buyer until after customs clearance. The inclusion of customs duty in the sale consideration was deemed appropriate as the goods were cleared and duty paid in the name of the assessees. The court emphasized the significance of documentary evidence and the seller's intent in transferring property. The appeal was dismissed, affirming the Board's decision and the recalculated turnover. en-us Thu, 02 May 1963 00:00:00 +0530 Thu, 11 Apr 2013 14:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128799 The High Court held that the sales of arecanuts were not in the course of import as the property in the goods did not pass to the ultimate buyer until after customs clearance. The inclusion of customs duty in the sale consideration was deemed appropriate as the goods were cleared and duty paid in the name of the assessees. The court emphasized the significance of documentary evidence and the seller's intent in transferring property. The appeal was dismissed, affirming the Board's decision and the recalculated turnover. Case-Laws VAT and Sales Tax Thu, 02 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128799