https://www.taxtmi.com/caselaws?id=68909 The Tribunal concluded that the disputed sales of imported machines were sales in the course of import, exempt from tax under Section 5(2) of the CST Act, 1956. The appellants' transactions, facilitated by actual user's licences and letters of authority, were found to align with the import process, establishing them as agents of the import licence holders. Drawing parallels to a Supreme Court decision, the Tribunal set aside the assessments on the disputed turnovers, allowing both appeals. en-us Fri, 28 Oct 1977 00:00:00 +0530 Sat, 02 Apr 2011 13:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68909 The Tribunal concluded that the disputed sales of imported machines were sales in the course of import, exempt from tax under Section 5(2) of the CST Act, 1956. The appellants' transactions, facilitated by actual user's licences and letters of authority, were found to align with the import process, establishing them as agents of the import licence holders. Drawing parallels to a Supreme Court decision, the Tribunal set aside the assessments on the disputed turnovers, allowing both appeals. Case-Laws Income Tax Fri, 28 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68909