https://www.taxtmi.com/caselaws?id=154609 Sale of tyres and tubes to a government factory was treated as a sale in the course of import because the foreign movement of the goods was directly occasioned by the supply contract and there was no scope for diversion to another purpose. The transaction was examined under section 5(2) of the Central Sales Tax Act and article 286(1)(b) of the Constitution, with the decisive test being whether the import movement was integrally connected to the sale. On the facts recorded, the goods were imported pursuant to the contract, so the sale fell outside taxability and was exempt from tax. en-us Thu, 05 Sep 1985 00:00:00 +0530 Sat, 24 Aug 2013 12:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154609 Sale of tyres and tubes to a government factory was treated as a sale in the course of import because the foreign movement of the goods was directly occasioned by the supply contract and there was no scope for diversion to another purpose. The transaction was examined under section 5(2) of the Central Sales Tax Act and article 286(1)(b) of the Constitution, with the decisive test being whether the import movement was integrally connected to the sale. On the facts recorded, the goods were imported pursuant to the contract, so the sale fell outside taxability and was exempt from tax. Case-Laws VAT and Sales Tax Thu, 05 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154609