https://www.taxtmi.com/caselaws?id=46399 The High Court ruled in favor of the petitioner, State Trading Corporation of India, regarding the assessment of sales tax on newsprint imported for newspapers in Tamil Nadu. The court held that the sales to publishers were considered to be in the course of import under Section 5(2) of the Central Sales Tax Act, as the transfer of title documents occurred before the goods crossed the customs frontiers of India. The court emphasized the importance of goods clearing customs barriers and being brought out of the customs station for the taxable event to occur, ultimately granting exemption from tax assessment to the petitioner. en-us Wed, 17 Oct 2001 00:00:00 +0530 Mon, 07 Jan 2013 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46399 The High Court ruled in favor of the petitioner, State Trading Corporation of India, regarding the assessment of sales tax on newsprint imported for newspapers in Tamil Nadu. The court held that the sales to publishers were considered to be in the course of import under Section 5(2) of the Central Sales Tax Act, as the transfer of title documents occurred before the goods crossed the customs frontiers of India. The court emphasized the importance of goods clearing customs barriers and being brought out of the customs station for the taxable event to occur, ultimately granting exemption from tax assessment to the petitioner. Case-Laws VAT and Sales Tax Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46399