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1997 (8) TMI 443 - SC - VAT and Sales TaxWhether the expression "sale or purchase occasions such import" occurring in sub-section (2) of section 5 of the Central Sales Tax Act, 1956 requires that a completed sale should precede the import? Held that:- Appeal dismissed. While interpreting the expression "sale occasions import" occurring in sub-section (2) of section 5 of the Act, it is not necessary that a completed sale should precede the import.
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