https://www.taxtmi.com/caselaws?id=255346 For CST purposes, a sale is in the course of import only where title passes before the goods cross the customs frontiers; on the facts, the claimed high sea sales were treated as inter-State sales because the petitioner remained shown as importer and customs duty was assessed on it. The territorial Commercial Tax Officer was held competent to complete the CST assessment on returns filed before him without a fresh authorisation. The High Court also reiterated that writ jurisdiction does not permit reappreciation of evidence or substitution of factual findings. Limited relief was granted by allowing time to furnish C Forms and claim concessional treatment where statutory conditions were met. en-us Thu, 18 Dec 2014 00:00:00 +0530 Sat, 24 Oct 2015 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255346 For CST purposes, a sale is in the course of import only where title passes before the goods cross the customs frontiers; on the facts, the claimed high sea sales were treated as inter-State sales because the petitioner remained shown as importer and customs duty was assessed on it. The territorial Commercial Tax Officer was held competent to complete the CST assessment on returns filed before him without a fresh authorisation. The High Court also reiterated that writ jurisdiction does not permit reappreciation of evidence or substitution of factual findings. Limited relief was granted by allowing time to furnish C Forms and claim concessional treatment where statutory conditions were met. Case-Laws VAT and Sales Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255346