https://www.taxtmi.com/caselaws?id=150351 Sales of imported goods were treated as sales in the course of import and therefore outside sales tax, because the contract of sale, the actual user's import licence, and the letter of authority formed one integrated transaction. The assessee could not divert the goods to any other purchaser, and the customer's contract and the foreign supplier's contract both reflected the same import arrangement. On those facts, the movement of goods from abroad was occasioned by the sale itself and not by an independent import followed by a separate sale, establishing the required inextricable link for exemption. en-us Tue, 17 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 15:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150351 Sales of imported goods were treated as sales in the course of import and therefore outside sales tax, because the contract of sale, the actual user's import licence, and the letter of authority formed one integrated transaction. The assessee could not divert the goods to any other purchaser, and the customer's contract and the foreign supplier's contract both reflected the same import arrangement. On those facts, the movement of goods from abroad was occasioned by the sale itself and not by an independent import followed by a separate sale, establishing the required inextricable link for exemption. Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150351