https://www.taxtmi.com/caselaws?id=151428 Goods imported against a licence-holder's actual user import licence under a letter of authority, where the contract and connected documents showed the importer acting only as indenting agent on the licence-holder's account and at its risk, were treated as an agency arrangement. The Court read the documents as a whole, gave weight to the stated ownership and agency terms, and held that billing details, a force majeure clause, and the absence of a charge break-up did not convert the transaction into a sale. The supply to the licence-holder was therefore not liable to sales tax. en-us Fri, 30 Jan 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151428 Goods imported against a licence-holder's actual user import licence under a letter of authority, where the contract and connected documents showed the importer acting only as indenting agent on the licence-holder's account and at its risk, were treated as an agency arrangement. The Court read the documents as a whole, gave weight to the stated ownership and agency terms, and held that billing details, a force majeure clause, and the absence of a charge break-up did not convert the transaction into a sale. The supply to the licence-holder was therefore not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 30 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151428