Section 5 Of The Central Sales Tax Act,1956
102. If I export the goods and part with the bills of
lading and other shipping documents, the goods would pass
into the control of the foreign purchaser (as they did in the
Richfield Oil Corporation case referred to above), it would
not be possible for me to recall them and divert them for
domestic use. It seems to me that the word "divert" or
"diversion" could be used only while describing the expor-
tation of goods. Whatever the value of this principle and
the use of these words in determining and indicating the
commencement of the process of exportation, it would cer-
tainly have _no application whatever and these words can-
not appropriately be used in determining and indicating
the end of the course of import. When the goods are im-
ported, they are obviously meant for home consumption.