https://www.taxtmi.com/caselaws?id=104244 The court held that purchases of African raw cashewnuts by the assessees from the Cashew Corporation of India were not in the course of import and were subject to state sales tax. The sales of imported cashewnuts to local purchasers by CCI were also deemed independent transactions subject to local sales tax. The court clarified that for sales to be considered in the course of import, there must be an integral connection between the sale and import, which was lacking in these cases. The court rejected the retrospective application of a statutory provision and dismissed the appeals, upholding the tax liability. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 02 Dec 2013 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104244 The court held that purchases of African raw cashewnuts by the assessees from the Cashew Corporation of India were not in the course of import and were subject to state sales tax. The sales of imported cashewnuts to local purchasers by CCI were also deemed independent transactions subject to local sales tax. The court clarified that for sales to be considered in the course of import, there must be an integral connection between the sale and import, which was lacking in these cases. The court rejected the retrospective application of a statutory provision and dismissed the appeals, upholding the tax liability. Case-Laws VAT and Sales Tax Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104244