Imported goods kept in bonded warehouse & sold to foreign bound ships is sale within the State, liable to Sales Tax

GST : Sales of goods imported from foreign country and after unloading same on land-mass of State of West Bengal, kept in bonded warehouse without payment of customs duty to foreign bound ships as 'ship stores' are neither in course of import or export and more so, are effected beyond customs port/land customs station area and, therefore, in law, it is a sale within territory of State and amenable to sales tax under West Bengal Sales Tax Act, 1954 or West Bengal Sales Tax Act, 1994 as case may b

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