https://www.taxtmi.com/caselaws?id=275150 Sales of imported goods from a private bonded warehouse to licence holders do not qualify as sales in the course of import under section 5(2) of the Central Sales Tax Act because the relevant test is crossing the customs frontier at the customs station, and a private warehouse under the Customs Act is not a customs station. Ex-bond sales to duty free shops are likewise neither import sales nor export sales, as the goods do not move to a foreign destination in the legal sense. As these transactions fall outside the import exemption, they remain local sales and are taxable under the Maharashtra Value Added Tax Act. en-us Fri, 14 Oct 2016 00:00:00 +0530 Thu, 20 Sep 2018 06:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275150 Sales of imported goods from a private bonded warehouse to licence holders do not qualify as sales in the course of import under section 5(2) of the Central Sales Tax Act because the relevant test is crossing the customs frontier at the customs station, and a private warehouse under the Customs Act is not a customs station. Ex-bond sales to duty free shops are likewise neither import sales nor export sales, as the goods do not move to a foreign destination in the legal sense. As these transactions fall outside the import exemption, they remain local sales and are taxable under the Maharashtra Value Added Tax Act. Case-Laws VAT and Sales Tax Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275150