Powers of Central Government as to movements of timber across customs frontiers. [Inserted by A.O.1937.] - Notwithstanding anything in section 41, the Central Government ... from [the territories to which this Act extends] across any customs frontier as defined by the Central Government, and any rules made under section
title to the goods after the goods have crossed the customs frontiers of India. (2) A sale or purchase of goods shall be deemed ... title to the goods before the goods have crossed the customs frontiers of India. (3) [ Notwithstanding anything contained in sub-section (1), the last sale
such trade, commerce, manufacture, adventure or concern; (ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs
enforcement of any tax; (b) foreign exchange, import and export across customs frontiers; (c) industrial and labour disputes; (d) land reforms by way of acquisition
enforcement of any tax; (b) foreign exchange, import and export across customs frontiers; (c) industrial and labour disputes; (d) land reforms by way of acquisition
Legislative power with respect
to the import and export across Customs Frontiers (Entry 41 of
List I) and the duties of Customs including Export Duty ... levy of duties
of customs thereon. Entry 41 covers “trade &
commerce with foreign countries, import and export
across custom frontiers; definition of custom
frontiers
order to resume it at a later point of time; (4) "customs frontiers of India" means the limits of a customs area as defined
licence [into [India] [Inserted by A.O.1937.] across a customs frontier defined by the Central Government] any poison the importation of which
cases under this Act, a Magistrate of the second class; 'Customs frontiers' means any of the customs frontiers of India as defined by the Central ... Customs Act, 1878; 'import' and 'export' means respectively to bring into, or take out of, a State otherwise than across any customs frontiers; 'transport' means
from abroad, stored in the customs ware house and
were not brought to the country across the customs
frontiers. The Sales Tax Officer assessed ... imported from abroad, stored in the
customs warehouse and were not brought to the country across
the customs frontiers. The lower appellate authority allowed
some
