https://www.taxtmi.com/caselaws?id=126765 Sales of lightning discharger tubes and operators' headgear sets qualified for deduction from taxable turnover only if the sales occasioned import or were effected by transfer of documents before the goods crossed customs frontiers. On the stated facts, the tubes were imported on the dealer's own licence and supplied to the railways under the dealer's purchase, not under the buyer's sale contract, so the necessary import-sale nexus was absent. The headgear sets were supplied only after imported components were assembled into complete sets, and the assembling activity created a new commercial product distinct from the imported parts. The claimed deduction was therefore unavailable. en-us Fri, 06 Jul 1990 00:00:00 +0530 Fri, 04 Jan 2013 17:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126765 Sales of lightning discharger tubes and operators' headgear sets qualified for deduction from taxable turnover only if the sales occasioned import or were effected by transfer of documents before the goods crossed customs frontiers. On the stated facts, the tubes were imported on the dealer's own licence and supplied to the railways under the dealer's purchase, not under the buyer's sale contract, so the necessary import-sale nexus was absent. The headgear sets were supplied only after imported components were assembled into complete sets, and the assembling activity created a new commercial product distinct from the imported parts. The claimed deduction was therefore unavailable. Case-Laws VAT and Sales Tax Fri, 06 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126765