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Report No. 30

19. Central Sales Tax Act, 1956.- Since the Parliament enacted the Central Sales Tax Act, the Supreme Court had primarily to look to the principles therein formulated for determining when a sale or purchase took place in the course of inter-State trade or commerce or in the course of import into, or export out of the territory of India. Section 3(a) is in pari materia with section 5(2). The Supreme Court held that as in the case of section 3(a) so in the case of section 5(2)-the movement of goods-or more precisely the import of goods into the territory of India, must be the result of a covenant or incident of the contract of sale.

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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