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Report No. 30

102. Divert' and 'diversion' not appropriate in describing course of import.-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 exportation 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 certainly 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 imported, they are obviously meant for home consumption.

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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