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1 - 10 of 73 (0.41 seconds)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.