<===> include.scss
#{&} {
  foo {
    bar: baz;
  }
}

<===> input.scss
@import "include.scss";
<===> error
Error: Invalid CSS after "": expected selector, was ""
        on line 1 of include.scss
        from line 1 of input.scss
  Use --trace for backtrace.

<===> error-dart-sass
Error: expected selector.
  ,
1 | {
  | ^
  '
  include.scss 1:1  @import
  input.scss 1:9    root stylesheet