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Report No. 30

36. Meaning of "Import".- According to Webster's International Dictionary, the word "import" means "to bring in from a foreign or external source especially to bring (wares or merchandise) into a place or country from a foreign country in the transactions of commerce; opposed to export".

"Export".-Similarly, "export" according to Webster's International Dictionary means "to carry carry or send abroad especially to foreign countries as merchandise or commodities in the way of commerce; the opposite of import."

Empress Mills v. Municipal Committee.-The Oxford Dictionary gives a similar meaning to both these words (See Empress Mills v. Municipal Committee Wardha, AIR 958 SC 341 (344): (1958) SCR 1102 where these definitions are referred to).

Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back

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