https://www.taxtmi.com/caselaws?id=126776 A sale is treated as in the course of import only where the contract itself occasions the import and there is the required privity between the foreign seller and the Indian purchaser. Mere knowledge that goods will be imported, or the use of import licences and recommendation certificates, is insufficient. Where goods are first sold by a foreign exporter to an importer and then resold in India, the import and the inland sale are separate transactions. On these principles, the inland sale was held not exempt under section 5(2) of the Central Sales Tax Act and was taxable. en-us Fri, 23 Aug 1991 00:00:00 +0530 Sat, 05 Jan 2013 13:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126776 A sale is treated as in the course of import only where the contract itself occasions the import and there is the required privity between the foreign seller and the Indian purchaser. Mere knowledge that goods will be imported, or the use of import licences and recommendation certificates, is insufficient. Where goods are first sold by a foreign exporter to an importer and then resold in India, the import and the inland sale are separate transactions. On these principles, the inland sale was held not exempt under section 5(2) of the Central Sales Tax Act and was taxable. Case-Laws VAT and Sales Tax Fri, 23 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126776