https://www.taxtmi.com/caselaws?id=150461 Purchase of cotton from an importer was treated as a sale in the course of import because the import licence stood in the assessee's name and the goods were brought in for use in its own mills. The importer acted only as the authorised channel for bringing in the cotton and had no freedom to divert it to another buyer. On that footing, the transaction formed part of the same import chain and satisfied the principle that a sale is in the course of import where the import is for a specific purchaser and the importer has no independent option to sell elsewhere. The sale was therefore not taxable as local turnover under sales tax law. en-us Wed, 09 Aug 1972 00:00:00 +0530 Fri, 17 May 2013 11:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150461 Purchase of cotton from an importer was treated as a sale in the course of import because the import licence stood in the assessee's name and the goods were brought in for use in its own mills. The importer acted only as the authorised channel for bringing in the cotton and had no freedom to divert it to another buyer. On that footing, the transaction formed part of the same import chain and satisfied the principle that a sale is in the course of import where the import is for a specific purchaser and the importer has no independent option to sell elsewhere. The sale was therefore not taxable as local turnover under sales tax law. Case-Laws VAT and Sales Tax Wed, 09 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150461