https://www.taxtmi.com/caselaws?id=150540 The court concluded that the transactions of sale by the respondent to spinning mills constituted sales in the course of import, based on the specific contractual terms and the direct link between the sales and the import process. As a result, the transactions were not taxable under the General Sales Tax Act or the Central Sales Tax Act. The appeal by the State and the Sales Tax Officer was dismissed, emphasizing the significance of contractual obligations and import arrangements in determining tax liability for such transactions. en-us Tue, 17 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 14:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150540 The court concluded that the transactions of sale by the respondent to spinning mills constituted sales in the course of import, based on the specific contractual terms and the direct link between the sales and the import process. As a result, the transactions were not taxable under the General Sales Tax Act or the Central Sales Tax Act. The appeal by the State and the Sales Tax Officer was dismissed, emphasizing the significance of contractual obligations and import arrangements in determining tax liability for such transactions. Case-Laws VAT and Sales Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150540