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1998 (9) TMI 514 - SC - VAT and Sales TaxWhether, at the time of the sale or purchase, the goods had entered or crossed the territorial waters? Held that:- Appeal allowed. The aforesaid sales being covered by the provisions of the latter part of section 5(2) read with section 2(ab) of the Central Sales Tax Act, they are sales in the course of import and not liable to sales tax. It is now not necessary to consider the argument that, in any event, the provisions of the earlier part of section 5(2) apply.
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