Broad construction of "brought, or caused to be brought" supports exemption for imports arranged through a third party.

The phrase "brought, or caused to be brought" in rule 5A(2)(c) was construed broadly to cover importation made at the purchaser's instance through a third party, not only direct import by the purchaser. The transaction documents showed that the machinery was earmarked for delivery to the purchaser in Kolkata pursuant to its requisition, distinguishing the case from a separate post-import sale by a dealer. Direct contractual privity with the foreign manufacturer was held unnecessary where the purchaser was the effective cause of the import. On that construction, the exemption applied and the tax demand and show-cause action could not be sustained.

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Issues: Whether goods imported from outside India at the instance of the petitioner and delivered to its premises through a third party were covered by the exemption under rule 5A(2)(c); and whether direct contractual privity with the foreign manufacturer was necessary to claim that exemption.

Analysis: The expression "brought, or caused to be brought" in rule 5A(2)(c) was read to include not only direct import by the petitioner but also importation made at the petitioner's instance through another person. The transaction documents showed that the specific machinery was earmarked for delivery to the petitioner in Kolkata pursuant to its requisition, and the Court distinguished this from a separate dealer-to-buyer sale after import. The Court further held that a direct contract with the foreign manufacturer was not essential, because import through an agent or at the instance of the principal attracts the same legal consequence, and the Legislature used the wider phrase to extend exemption even where a third party facilitated the import.

Conclusion: The petitioners were entitled to the exemption under rule 5A(2)(c), and the tax demand and show-cause action based on liability under the Act could not be sustained.

Final Conclusion: The writ petitions succeeded on the construction of the exemption provision, and the authorities were directed not to levy tax on the imported medical equipment in question.

Ratio Decidendi: The words "brought, or caused to be brought" in a tax exemption provision extend to importation made at the purchaser's instance through a third party, and direct privity with the foreign supplier is not required where the purchaser is the effective cause of import.

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