https://www.taxtmi.com/caselaws?id=153204 The Calcutta HC held that a writ petition may be entertained despite pending statutory appeals where the challenge is to an assessment alleged to be without jurisdiction, ultra vires, or void ab initio, and where the jurisdictional issue can be decided without frustrating the appeals. It further applied section 5 of the Central Sales Tax Act, 1956 to hold that a sale is in the course of import when the contract of sale directly and inextricably occasions the import movement or is completed by transfer of title before customs clearance. On the facts, the transactions were occasioned by the contracts and were exempt from sales tax, so the assessment orders and consequential demands could not stand. en-us Thu, 06 May 1982 00:00:00 +0530 Fri, 19 Jul 2013 14:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153204 The Calcutta HC held that a writ petition may be entertained despite pending statutory appeals where the challenge is to an assessment alleged to be without jurisdiction, ultra vires, or void ab initio, and where the jurisdictional issue can be decided without frustrating the appeals. It further applied section 5 of the Central Sales Tax Act, 1956 to hold that a sale is in the course of import when the contract of sale directly and inextricably occasions the import movement or is completed by transfer of title before customs clearance. On the facts, the transactions were occasioned by the contracts and were exempt from sales tax, so the assessment orders and consequential demands could not stand. Case-Laws VAT and Sales Tax Thu, 06 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153204