https://www.taxtmi.com/caselaws?id=126769 The High Court allowed the tax case, ruling that the sale to the linked customer did not occasion the import of goods into India. The court emphasized the lack of privity of contract between the foreign seller and the local purchaser, concluding that the sale did not occur in the course of import. The court remanded the case to further assess whether the sale to the linked customer could be deemed to have taken place in the course of import under the Central Sales Tax Act, instructing a reevaluation based on the timing of document transfers in relation to the customs frontier crossing. en-us Thu, 24 Jul 1975 00:00:00 +0530 Fri, 04 Jan 2013 18:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126769 The High Court allowed the tax case, ruling that the sale to the linked customer did not occasion the import of goods into India. The court emphasized the lack of privity of contract between the foreign seller and the local purchaser, concluding that the sale did not occur in the course of import. The court remanded the case to further assess whether the sale to the linked customer could be deemed to have taken place in the course of import under the Central Sales Tax Act, instructing a reevaluation based on the timing of document transfers in relation to the customs frontier crossing. Case-Laws VAT and Sales Tax Thu, 24 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126769