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TMI Blog2009 (6) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... 28432 of 2004 & 868 of 2005 - - - Dated:- 12-6-2009 - RAVIRAJA PANDIAN K. AND JANARTHANA RAJA P.P.S. , JJ. The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. The writ petitions are filed questioning the correctness of the order of the Sales Tax Appellate Tribunal dated December 2, 2002 made in S. T. A. Nos. 981 and 982 of 2002. The point involved in the writ petitions is whether at the time of transfer of title to the goods, the goods have crossed the custom frontier or not. For the assessment years 1985-86 and 1986-87, exemption had been granted originally by the assessing officer in respect of certain turnover, which is stated to be high seas sales under section 5(2) of the Central Sales Tax Act, 1956. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter has endorsed the bill of lading by transfer of title to the goods to the purchaser before clearing the goods, held that the exemption under section 5(2) of the Act is available to the assessee. The first respondent is an assessee and was originally assessed to tax on a total and taxable turnover of Rs. 8,93,250 and Rs. 8,87,500, respectively, under the Central Sales Tax Act, 1956 for the assessment year 1986-87 on June 13, 1988. The place of business of the first respondent was inspected by the inter-State Investigation Cell at Chennai on April 18, 1990 and verified the records regarding the high seas sales transactions of the first respondent. It is the case of the petitioner that the respondent entered into contract with the for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion given to the importer under the Customs Act for the purpose of payment of customs duty. Thus, the subsequent sale will attract sales tax under the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. We heard the argument of the learned counsel on either side and perused the materials on record. Section 5(2) of the Central Sales Tax Act reads as follows: 5. When is a sale or purchase of goods said to take place in the course of import or export. (1) . . . (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Special Government Pleader is not able to substantiate his contention that only after the goods have crossed the customs limit the documents of title were transferred in favour of the buyer and the buyer got the goods assessed and paid the customs duty and cleared the goods. In paragraph 8 of the order of the Tribunal, it is clearly stated that at the time of hearing of the appeal, the counsel for the respondent has produced two volumes of relevant papers, such as import invoice, bill of lading with endorsement of high seas sales contract, high seas sales invoice, bill of entry, etc., with regard to 11 transactions for the assessment years 1985-86 and 5 transactions for the assessment year 1986-87 and also represented that the same do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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