https://www.taxtmi.com/caselaws?id=164689 The High Court upheld the Tribunal's decision, affirming that the goods had not crossed the customs frontier at the time of transfer of title. This ruling validated the exemption under section 5(2) of the Central Sales Tax Act for the assessee. The Court emphasized the importance of timing in title transfer, ownership retention in high seas sales, and the admissibility of supporting documents in tax assessments, underscoring the significance of legal interpretations and factual analysis in determining tax liabilities. en-us Fri, 12 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164689 The High Court upheld the Tribunal's decision, affirming that the goods had not crossed the customs frontier at the time of transfer of title. This ruling validated the exemption under section 5(2) of the Central Sales Tax Act for the assessee. The Court emphasized the importance of timing in title transfer, ownership retention in high seas sales, and the admissibility of supporting documents in tax assessments, underscoring the significance of legal interpretations and factual analysis in determining tax liabilities. Case-Laws VAT and Sales Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164689