https://www.taxtmi.com/caselaws?id=153122 Transactions made under prior contracts with customers holding import licences, executed through letters of authority and bulk import on their behalf, were treated as sales in the course of import. The decisive link was that the customer contract occasioned the movement of goods from abroad, and the goods were imported, cleared and delivered in apportioned lots for identified buyers. The earlier ruling on similar transactions was applied, while the later Supreme Court decision cited by the revenue was distinguished as involving separate and independent sales. The turnover was therefore exempt from sales tax under section 5(2) of the Central Sales Tax Act, 1956. en-us Fri, 28 Nov 1980 00:00:00 +0530 Wed, 17 Jul 2013 17:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153122 Transactions made under prior contracts with customers holding import licences, executed through letters of authority and bulk import on their behalf, were treated as sales in the course of import. The decisive link was that the customer contract occasioned the movement of goods from abroad, and the goods were imported, cleared and delivered in apportioned lots for identified buyers. The earlier ruling on similar transactions was applied, while the later Supreme Court decision cited by the revenue was distinguished as involving separate and independent sales. The turnover was therefore exempt from sales tax under section 5(2) of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Fri, 28 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153122