https://www.taxtmi.com/caselaws?id=148692 The court ruled in favor of the National Chamber of Commerce, Madras, in a case challenging sales tax assessments on transactions involving the import of goods and distribution to its members. The court found that the petitioner acted as an agent or trustee for its members without ownership of the imported goods, emphasizing that the distribution did not involve a transfer of property, thus exempting it from sales tax liability. The court quashed the assessment orders and awarded costs to the petitioner, clarifying that for sales tax to apply, there must be a transfer of property, which was not present in this case. en-us Tue, 30 Sep 1969 00:00:00 +0530 Thu, 02 May 2013 11:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148692 The court ruled in favor of the National Chamber of Commerce, Madras, in a case challenging sales tax assessments on transactions involving the import of goods and distribution to its members. The court found that the petitioner acted as an agent or trustee for its members without ownership of the imported goods, emphasizing that the distribution did not involve a transfer of property, thus exempting it from sales tax liability. The court quashed the assessment orders and awarded costs to the petitioner, clarifying that for sales tax to apply, there must be a transfer of property, which was not present in this case. Case-Laws VAT and Sales Tax Tue, 30 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148692