https://www.taxtmi.com/caselaws?id=150295 For levy of special sales tax under the Bihar Sales Tax Act and the related notification, importer status depends on the true contractual and transactional position, not merely on physical receipt of goods or payment of freight. Where the orders were placed with the Patna branch, bills were raised by that branch, sales tax was charged on those sales, and there was no direct contractual privity with the Calcutta firm, the Patna branch was treated as the importing dealer. The purchaser at Dumka was therefore not the importer, and the levy could not be fastened on it on that basis. en-us Fri, 27 Apr 1973 00:00:00 +0530 Sat, 11 May 2013 13:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150295 For levy of special sales tax under the Bihar Sales Tax Act and the related notification, importer status depends on the true contractual and transactional position, not merely on physical receipt of goods or payment of freight. Where the orders were placed with the Patna branch, bills were raised by that branch, sales tax was charged on those sales, and there was no direct contractual privity with the Calcutta firm, the Patna branch was treated as the importing dealer. The purchaser at Dumka was therefore not the importer, and the levy could not be fastened on it on that basis. Case-Laws VAT and Sales Tax Fri, 27 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150295