https://www.taxtmi.com/caselaws?id=154469 Sales of imported printing machines, parts and accessories against actual user licences and letters of authority were treated as sales in the course of import because the goods were ordered only subject to production of those documents, the import papers identified the particular actual user, and delivery was restricted to that customer. On those facts, the import could not be diverted to another purchaser, and the assessees were regarded as acting not only for the foreign seller but also on behalf of the actual user. The Tribunal's application of the governing principle was upheld, and the exemption from sales tax, surcharge and additional sales tax was maintained. en-us Wed, 04 Jul 1984 00:00:00 +0530 Wed, 21 Aug 2013 17:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154469 Sales of imported printing machines, parts and accessories against actual user licences and letters of authority were treated as sales in the course of import because the goods were ordered only subject to production of those documents, the import papers identified the particular actual user, and delivery was restricted to that customer. On those facts, the import could not be diverted to another purchaser, and the assessees were regarded as acting not only for the foreign seller but also on behalf of the actual user. The Tribunal's application of the governing principle was upheld, and the exemption from sales tax, surcharge and additional sales tax was maintained. Case-Laws VAT and Sales Tax Wed, 04 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154469