https://www.taxtmi.com/caselaws?id=150243 The court ruled in favor of the assessee, holding that the turnover in cotton purchased through a third party for import qualified as exempt under section 5(2) of the Central Sales Tax Act, 1956 as sales in the course of import. The court emphasized that privity between the assessee and the foreign seller was not necessary for the sale to be considered an import sale, as long as the sale occasioned the import. The decision was based on the principles established in a previous Supreme Court case, leading to the appeal being allowed with no order as to costs. en-us Wed, 21 Jun 1972 00:00:00 +0530 Fri, 10 May 2013 15:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150243 The court ruled in favor of the assessee, holding that the turnover in cotton purchased through a third party for import qualified as exempt under section 5(2) of the Central Sales Tax Act, 1956 as sales in the course of import. The court emphasized that privity between the assessee and the foreign seller was not necessary for the sale to be considered an import sale, as long as the sale occasioned the import. The decision was based on the principles established in a previous Supreme Court case, leading to the appeal being allowed with no order as to costs. Case-Laws VAT and Sales Tax Wed, 21 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150243