https://www.taxtmi.com/caselaws?id=150628 Turnover from the sale of imported chemicals to a local buyer was held to be a sale in the course of import under section 5 of the Central Sales Tax Act because the buyer's order preceded the import and the goods were imported to satisfy that order. On the Tribunal's findings from correspondence and surrounding materials, the same consignment retained a direct nexus with the import transaction even after clearance of the ship, so the sale was not treated as a post-import local sale. The revenue's challenge failed, leaving intact the finding that the disputed turnover was not exigible to tax as a local sale. en-us Wed, 20 Jun 1973 00:00:00 +0530 Mon, 20 May 2013 15:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150628 Turnover from the sale of imported chemicals to a local buyer was held to be a sale in the course of import under section 5 of the Central Sales Tax Act because the buyer's order preceded the import and the goods were imported to satisfy that order. On the Tribunal's findings from correspondence and surrounding materials, the same consignment retained a direct nexus with the import transaction even after clearance of the ship, so the sale was not treated as a post-import local sale. The revenue's challenge failed, leaving intact the finding that the disputed turnover was not exigible to tax as a local sale. Case-Laws VAT and Sales Tax Wed, 20 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150628