https://www.taxtmi.com/caselaws?id=126767 The High Court ruled in favor of the dealer on the issue of transactions based on 'actual user licenses,' finding them exempt from sales tax as sales in the course of import. However, regarding transactions supplying goods to government departments based on import recommendation certificates, the Court ruled against the department, determining that these sales were not in the course of import. The Court answered affirmatively for the dealer on the first issue and negatively for the department on the second issue, with no costs awarded. en-us Wed, 12 Feb 1997 00:00:00 +0530 Fri, 04 Jan 2013 18:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126767 The High Court ruled in favor of the dealer on the issue of transactions based on 'actual user licenses,' finding them exempt from sales tax as sales in the course of import. However, regarding transactions supplying goods to government departments based on import recommendation certificates, the Court ruled against the department, determining that these sales were not in the course of import. The Court answered affirmatively for the dealer on the first issue and negatively for the department on the second issue, with no costs awarded. Case-Laws VAT and Sales Tax Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126767