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![Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Goods-Sold-High-Sea-Agreement-custom-frontier-Interstate-Sale-Sale-in-course-of-Import-Supreme-Court-Taxscan.jpeg "Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]")
Goods sold by way of High Sea Agreement before it reached Custom frontier is not Interstate Sale, in course of Import: Supreme Court [Read Judgment]
The Apex Court held that the goods sold by the High Sea Agreement before it reached the customs frontier is not interstate sale and it is in the...