https://www.taxtmi.com/caselaws?id=166386 High sea sale exemption may be supported by contemporaneous documents other than an endorsed bill of lading, because endorsement is only one mode of proving transfer of documents of title before goods cross the customs frontier. Where the genuineness of other materials is not disputed, they must be examined to determine whether the import-sale transaction is proved. Rejection of the claim solely for non-production of an endorsed bill of lading is therefore incomplete, and the assessing authority must reassess the exemption claim on the full documentary record. Payment of tax by the buyer does not, by itself, discharge the claimant's burden to establish entitlement to exemption. en-us Fri, 24 Jun 2011 00:00:00 +0530 Mon, 22 Sep 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166386 High sea sale exemption may be supported by contemporaneous documents other than an endorsed bill of lading, because endorsement is only one mode of proving transfer of documents of title before goods cross the customs frontier. Where the genuineness of other materials is not disputed, they must be examined to determine whether the import-sale transaction is proved. Rejection of the claim solely for non-production of an endorsed bill of lading is therefore incomplete, and the assessing authority must reassess the exemption claim on the full documentary record. Payment of tax by the buyer does not, by itself, discharge the claimant's burden to establish entitlement to exemption. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166386