https://www.taxtmi.com/caselaws?id=126762 The High Court held that the transactions of tin plates and steel plates imported from Japan by M.M.T.C. should not be treated as first sales in the State, rejecting the Board's assessment. The Court emphasized the lack of evidence showing M.M.T.C. as the importer, highlighting the absence of contracts with the allottees. It dismissed the argument that the transactions qualified as sales in the course of import under the Central Sales Tax Act, citing the new test regarding customs frontiers. The Court allowed the appeal, overturning the Board's order and directing the State to cover M.M.T.C.'s costs and counsel fees. en-us Mon, 15 Mar 1982 00:00:00 +0530 Fri, 04 Jan 2013 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126762 The High Court held that the transactions of tin plates and steel plates imported from Japan by M.M.T.C. should not be treated as first sales in the State, rejecting the Board's assessment. The Court emphasized the lack of evidence showing M.M.T.C. as the importer, highlighting the absence of contracts with the allottees. It dismissed the argument that the transactions qualified as sales in the course of import under the Central Sales Tax Act, citing the new test regarding customs frontiers. The Court allowed the appeal, overturning the Board's order and directing the State to cover M.M.T.C.'s costs and counsel fees. Case-Laws VAT and Sales Tax Mon, 15 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126762