https://www.taxtmi.com/caselaws?id=158151 Sales of goods that occasion import into India fall within the import exemption and are outside the State sales tax levy. The statutory test under the Central Sales Tax Act is whether the sale occasions the import or is effected by transfer of title documents before the goods cross customs frontiers. On the Tribunal's factual finding that the disputed purchases did occasion the movement of goods into India, the turnover was held exempt from tax under the State Act. The revision therefore failed. en-us Mon, 07 Nov 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158151 Sales of goods that occasion import into India fall within the import exemption and are outside the State sales tax levy. The statutory test under the Central Sales Tax Act is whether the sale occasions the import or is effected by transfer of title documents before the goods cross customs frontiers. On the Tribunal's factual finding that the disputed purchases did occasion the movement of goods into India, the turnover was held exempt from tax under the State Act. The revision therefore failed. Case-Laws VAT and Sales Tax Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158151