https://www.taxtmi.com/caselaws?id=68906 Where the purchaser held the import licence, authorised the seller only as its agent, and the goods were imported for delivery to that purchaser alone, the transaction was treated as a sale in the course of import under section 5(2) of the Central Sales Tax Act and therefore not liable to sales tax. The seller's retention of title until payment was treated as a security arrangement that did not alter the import-linked character of the sale. On the same factual basis, the assessee was also entitled to exclude transport and handling charges and educational allowance, with corresponding relief from additional sales tax and surcharge. en-us Fri, 26 Nov 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68906 Where the purchaser held the import licence, authorised the seller only as its agent, and the goods were imported for delivery to that purchaser alone, the transaction was treated as a sale in the course of import under section 5(2) of the Central Sales Tax Act and therefore not liable to sales tax. The seller's retention of title until payment was treated as a security arrangement that did not alter the import-linked character of the sale. On the same factual basis, the assessee was also entitled to exclude transport and handling charges and educational allowance, with corresponding relief from additional sales tax and surcharge. Case-Laws Income Tax Fri, 26 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68906