https://www.taxtmi.com/caselaws?id=158841 The court dismissed the writ petitions, ruling that the sales made by the petitioner did not qualify as sales in the course of import under Section 5(2) of the Central Sales Tax Act. The court held that the sales occurred after the goods crossed the customs frontiers of India, making them local sales subject to tax. The judgment highlighted the importance of the timing of title transfer and crossing of customs frontiers in determining the tax liability of import transactions. en-us Thu, 04 Mar 2004 00:00:00 +0530 Fri, 07 Feb 2014 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158841 The court dismissed the writ petitions, ruling that the sales made by the petitioner did not qualify as sales in the course of import under Section 5(2) of the Central Sales Tax Act. The court held that the sales occurred after the goods crossed the customs frontiers of India, making them local sales subject to tax. The judgment highlighted the importance of the timing of title transfer and crossing of customs frontiers in determining the tax liability of import transactions. Case-Laws VAT and Sales Tax Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158841