https://www.taxtmi.com/caselaws?id=402909 A transfer of timber goods by endorsement of bills of lading did not qualify as a sale in the course of import under Section 5(2) of the Central Sales Tax Act, 1956 because the official import records showed the appellant as the importer, the bills of entry were filed by the appellant, customs duty was assessed on it, and the import manifest was not amended to name the end-buyers. On those facts, the alleged high seas sale and agency arrangement did not establish transfer of title before customs clearance. The transaction was therefore treated as an inter-State sale under Section 3(a), and exemption from tax was unavailable. en-us Wed, 13 Jan 2021 00:00:00 +0530 Thu, 27 May 2021 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402909 A transfer of timber goods by endorsement of bills of lading did not qualify as a sale in the course of import under Section 5(2) of the Central Sales Tax Act, 1956 because the official import records showed the appellant as the importer, the bills of entry were filed by the appellant, customs duty was assessed on it, and the import manifest was not amended to name the end-buyers. On those facts, the alleged high seas sale and agency arrangement did not establish transfer of title before customs clearance. The transaction was therefore treated as an inter-State sale under Section 3(a), and exemption from tax was unavailable. Case-Laws VAT and Sales Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402909