https://www.taxtmi.com/caselaws?id=126764 The Sales Tax Tribunal determined that the sale of the printing machine did not qualify as a sale in the course of import, subjecting it to sales tax. The lack of privity between the foreign exporter and the Indian importer during the final sale transaction post-importation led to this conclusion. Two distinct sales were identified: one between the German manufacturer and the dealer, and the other between the dealer and the purchasing party. The Court upheld the inclusion of the amount in the dealer's turnover for sales tax purposes, ruling against the dealer. en-us Wed, 05 Feb 1992 00:00:00 +0530 Fri, 04 Jan 2013 17:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126764 The Sales Tax Tribunal determined that the sale of the printing machine did not qualify as a sale in the course of import, subjecting it to sales tax. The lack of privity between the foreign exporter and the Indian importer during the final sale transaction post-importation led to this conclusion. Two distinct sales were identified: one between the German manufacturer and the dealer, and the other between the dealer and the purchasing party. The Court upheld the inclusion of the amount in the dealer's turnover for sales tax purposes, ruling against the dealer. Case-Laws VAT and Sales Tax Wed, 05 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126764