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Report No. 30

111. Doctrine of original package.- Thus, this doctrine of original package laid down that importation was not over so long as the goods were in the original package and hence a State had no power to tax imports until the original package was broken or there was one sale while the goods were still in the original package. The imports would be clothed with a tax immunity only until the happening of one or the other of these two events regarded as sufficient to alter the character of the imports as imports and make then assimilated with the general mass of property.

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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