Section 5, Central Sales Tax Act, 1956: When is a sale or…

Section 5: When is a sale or purchase of goods said to take place in the course of import or export.

The Central Sales Tax Act, 1956Central Act · Act 74 of 1956

(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.

(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of 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 or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.]

[(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.

(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.

Explanation.--For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.]

Where this provision sits

Act	The Central Sales Tax Act, 1956
Section	5
Marginal note	When is a sale or purchase of goods said to take place in the course of import or export.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	3

Act

The Central Sales Tax Act, 1956

Section

Marginal note

When is a sale or purchase of goods said to take place in the course of import or export.

Jurisdiction

Central

Status

In force as published by the source

Judgments citing it

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 103 of 1976. . Ins. by Act 103 of 1976, s. 3 (w.e.f. 1-4-1976).
inserted, Act 18 of 2005. . Ins. by Act 18 of 2005, s. 90 (w.e.f. 13-5-2005).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Central Sales Tax Act, 1956 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.