https://www.taxtmi.com/caselaws?id=126761 Import documentation and licence conditions can confine the dealer to an agency role where title remains with the licence-holder at customs clearance and thereafter, so no principal-to-principal sale arises and the dealer is not liable to sales tax. In canalised-import transactions through the State Trading Corporation, the dealer merely represented the licence-holders for lifting the newsprint, never became owner, and the goods had already suffered tax in the hands of the importing entity. On that footing, the transactions were treated as agency arrangements rather than taxable sales by the dealer. en-us Thu, 25 Jul 1991 00:00:00 +0530 Fri, 04 Jan 2013 15:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126761 Import documentation and licence conditions can confine the dealer to an agency role where title remains with the licence-holder at customs clearance and thereafter, so no principal-to-principal sale arises and the dealer is not liable to sales tax. In canalised-import transactions through the State Trading Corporation, the dealer merely represented the licence-holders for lifting the newsprint, never became owner, and the goods had already suffered tax in the hands of the importing entity. On that footing, the transactions were treated as agency arrangements rather than taxable sales by the dealer. Case-Laws VAT and Sales Tax Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126761