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Supreme Court of India

M/s Vellanki Frame Works v. The Commercial Tax Officer, Visakhapatnam

Neutral citation
Bench A. M. Khanwilkar and Dinesh Maheshwari JJ.
Decided 13 January 2021

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that the property in the goods passed to the Government of India when the shipping documents were delivered to them against payment.

Judgment, page 50

From the headnote

Central Sales Tax Act, 1956: s.5(2) – ‘sale in the course of import’ – Essential features – The basic principles for determining as to when a sale or purchase of goods takes place in the course of import or export are contained in s.5 of the CST Act – Under sub- section (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 goods before the goods have crossed the customs frontiers of India – The phrase…

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