https://www.taxtmi.com/caselaws?id=374924 The court held that the sales made by the appellant while the goods were in a customs bonded warehouse do not qualify as sales in the course of import under Section 5(2) of the Central Sales Tax Act, 1956. The court determined that the goods had crossed the customs frontiers of India upon removal from the port area for warehousing by filing a bill of entry for warehousing and assessment of duty. Consequently, the sales were subject to local tax under the Bombay Sales Tax Act, 1959. The court ruled in favor of the Revenue/Department against the dealer, disposing of the references accordingly. en-us Fri, 08 Feb 2019 00:00:00 +0530 Tue, 04 Jun 2019 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374924 The court held that the sales made by the appellant while the goods were in a customs bonded warehouse do not qualify as sales in the course of import under Section 5(2) of the Central Sales Tax Act, 1956. The court determined that the goods had crossed the customs frontiers of India upon removal from the port area for warehousing by filing a bill of entry for warehousing and assessment of duty. Consequently, the sales were subject to local tax under the Bombay Sales Tax Act, 1959. The court ruled in favor of the Revenue/Department against the dealer, disposing of the references accordingly. Case-Laws VAT and Sales Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374924