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2009 (6) TMI 949 - MADRAS HIGH COURTWhether at the time of transfer of title to the goods, the goods have crossed the custom frontier or not? Held that:- The approach of the Tribunal, having regard to the statutory provision, section 2(ab) of the Central Sales Tax Act, and section 2(13) of the Customs Act and also sections 47 and 68 of the Customs Act, holding that the assessee is entitled to exemption, as in this case the goods cannot be regarded as having crossed the customs frontier, when it was warehoused, is correct and we do not find any merit in the writ petitions. The writ petitions stand dismissed.
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