https://www.taxtmi.com/caselaws?id=53393 Imported jumbo rolls sold by the importer to a sister concern were treated as imported for sale as such, not as high sea sales, because the import documents, invoices, bills of entry and sale records showed the importer as the purchasing entity and the direct delivery route did not alter the character of the sale. That satisfied the main condition of the special additional duty exemption entries. The proviso was held inapplicable because Silvassa was not a place where no tax was chargeable on sale or purchase of the goods; under the sales tax scheme, goods remained taxable even if deductions or exemptions reduced the tax payable in a given case. On that basis, the special additional duty demand, confiscation and connected penalties were unsustainable. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 18 Jun 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53393 Imported jumbo rolls sold by the importer to a sister concern were treated as imported for sale as such, not as high sea sales, because the import documents, invoices, bills of entry and sale records showed the importer as the purchasing entity and the direct delivery route did not alter the character of the sale. That satisfied the main condition of the special additional duty exemption entries. The proviso was held inapplicable because Silvassa was not a place where no tax was chargeable on sale or purchase of the goods; under the sales tax scheme, goods remained taxable even if deductions or exemptions reduced the tax payable in a given case. On that basis, the special additional duty demand, confiscation and connected penalties were unsustainable. Case-Laws Customs Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53393