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Patanjali Foods Ltd. ( F.K.A. Ruchi Soya ... vs State Of Maharashtra And Ors on 22 March, 2024 cites

Shree Sumangal India Pvt Ltd Through Its ... vs State Of Maharashtra Through The ... on 1 March, 2023

After the goods reached the port, they were unloaded, taken delivery of, and cleared by the Government of India after paying the requisite customs duties. For Assessment Year 1954-55, the petitioner was assessed to sales tax where the Sales Tax Officer deducted the price of the said two sales from the petitioner's turnover. However, on 31-1-1958, the Assistant Collector of Sales Tax issued notice to the petitioner, proposing to review the said assessment. The petitioner filed its Page 178 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx objections contending, inter alia, that the sales had taken place in the course of import and therefore they were not liable to sales tax. The first respondent rejected the contentions of the petitioner and held that sales tax was payable in respect of the said two transactions. The petitioner questioned the demand notice consequently issued against it by way of the petition in this Court. It was contented, inter alia, that the sales in question were not liable to sales tax inasmuch as they took place in course of import of the goods into the territory of India. This Court examined the questions as to what does the phrase "in the course of the import of the goods into the territory of India" convey and when could it be said that a sale has taken place in the course of import journey.
Bombay High Court Cites 3 - Cited by 79 - Full Document

State Of Kerala And Others vs Fr.William Fernandez Etc Etc on 9 October, 2017

29. Petitioners have also placed reliance on the decision in the matter of State of Kerala & Ors v. Fr. William Fernandez & Ors (supra). This judgment also pertains to entry tax levied on goods imported from different countries and brought into the local area of a State. The legislative competence of the State Legislature to impose entry tax on the goods imported entering into local area of a State was questioned in this case.
Supreme Court of India Cites 107 - Cited by 88 - A Bhushan - Full Document

Garden Silk Mills Ltd. & Anr vs Union Of India And Ors on 29 September, 1999

106. There cannot be any dispute to the proposition as laid down by this Court in the above case that the scope and ambit of the constitutional entries have to be given a wide meaning and scope. There is no inhibition on Parliament in exercising its legislative power under Entry 41 List I to define "customs frontiers" and further legislate with regard to duties of customs. Even if we do not confine to the definition of "imported goods" as given in the Customs Act, 1962, the generally accepted meaning and definition of "import" as has been laid down in cases as noted above is that import commences when the goods leave the customs frontiers of the country from where the goods are imported and continue when the goods enter into the customs frontiers of imported country and ends when goods are released for home consumption. Till the event of import is over, parliamentary legislation, the control of the Union continues for ensuring the realisation of the customs duties.
Supreme Court of India Cites 29 - Cited by 85 - Full Document

State Of Travancore-Cochin Andothers vs The Bombay Co. Ltd.State Of ... on 16 October, 1952

In the matter of State of Travancore-Cochin & Ors (supra), relied upon by the Petitioners, the Constitution Bench of the Supreme Court was dealing with appeals from an order of the High Court of Travancore-Cochin quashing assessments severally made on the respondents therein under the Travancore-Cochin General Sales Tax Act. While considering the extent of protection of Article 286(1)(b) of the Constitution of India available to the Respondents on cashew nut purchases, the Apex Court elaborated the meaning of the term 'in the course of' as under:
Supreme Court of India Cites 8 - Cited by 144 - M P Sastri - Full Document
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