https://www.taxtmi.com/caselaws?id=150337 A sale is treated as occurring in the course of import where the contract of sale and the import are so integrally linked that the goods are imported pursuant to that contract and cannot be diverted without breaching it. Here, the importer held the import licence and undertook to import the marine engine exclusively for the purchaser under the agreement. Because the import was occasioned by the contract and the transaction satisfied the required direct nexus between sale and import, the sale was held not exigible to sales tax under section 5(2). en-us Tue, 17 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 14:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150337 A sale is treated as occurring in the course of import where the contract of sale and the import are so integrally linked that the goods are imported pursuant to that contract and cannot be diverted without breaching it. Here, the importer held the import licence and undertook to import the marine engine exclusively for the purchaser under the agreement. Because the import was occasioned by the contract and the transaction satisfied the required direct nexus between sale and import, the sale was held not exigible to sales tax under section 5(2). Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150337