Bombay HC Admits Appeals on sale in the course of Imports

The Bombay High Court admitted two appeals filed by the Joint Commissioner of Sales Tax, identifying substantial questions concerning the ascertainment and appropriation of goods, transfer of property through endorsement of a bill of lading, and the scope of statutory review jurisdiction. The questions arise under Section 5(2) of the CST Act read with Section 18 of the Sale of Goods Act. The Court has not yet decided these questions on merits.