https://www.taxtmi.com/caselaws?id=159204 Transfer of documents of title before filing the bill of entry and assessment of import duty is treated as a sale in the course of import under section 5(2) of the Central Sales Tax Act, because the import stream ends only when customs clearance is reached. At that stage, the goods cross the customs frontiers, acquire the character of local goods, and the Andhra Pradesh General Sales Tax Act cannot apply to the transaction. Whether that customs-clearance stage was actually reached in a given case remains a factual question requiring verification. en-us Wed, 18 Mar 1998 00:00:00 +0530 Wed, 24 Dec 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159204 Transfer of documents of title before filing the bill of entry and assessment of import duty is treated as a sale in the course of import under section 5(2) of the Central Sales Tax Act, because the import stream ends only when customs clearance is reached. At that stage, the goods cross the customs frontiers, acquire the character of local goods, and the Andhra Pradesh General Sales Tax Act cannot apply to the transaction. Whether that customs-clearance stage was actually reached in a given case remains a factual question requiring verification. Case-Laws VAT and Sales Tax Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159204