https://www.taxtmi.com/caselaws?id=149896 Sales in the course of import under section 5(2) of the Central Sales Tax Act were treated as exempt where the transactions were found to fall within the import chain. The department's alternative contention that the same sales were also liable as inter-State sales was rejected because a Supreme Court decision on materially similar facts was binding and had to be followed. The Court held it could not refuse to apply that precedent on the basis that a different argument might have produced a different result. The challenge therefore failed and the petition was dismissed with costs. en-us Wed, 30 Jun 1971 00:00:00 +0530 Sat, 04 May 2013 18:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149896 Sales in the course of import under section 5(2) of the Central Sales Tax Act were treated as exempt where the transactions were found to fall within the import chain. The department's alternative contention that the same sales were also liable as inter-State sales was rejected because a Supreme Court decision on materially similar facts was binding and had to be followed. The Court held it could not refuse to apply that precedent on the basis that a different argument might have produced a different result. The challenge therefore failed and the petition was dismissed with costs. Case-Laws VAT and Sales Tax Wed, 30 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149896