https://www.taxtmi.com/caselaws?id=156103 The High Court ruled in favor of the assessee in a case concerning sales tax assessments under the Bombay Sales Tax Act and the Central Sales Tax Act. The Court determined that the transactions in question were imports made by the assessee as agents of the license holders, not direct sales subject to tax. Emphasizing the agency nature of the transactions, the Court rejected the Tribunal's decision and indicated the potential exemption of the transactions as being in the course of imports. The Court's decision settled the matter in favor of the assessee without awarding costs. en-us Mon, 15 Jan 1990 00:00:00 +0530 Fri, 13 Sep 2013 16:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156103 The High Court ruled in favor of the assessee in a case concerning sales tax assessments under the Bombay Sales Tax Act and the Central Sales Tax Act. The Court determined that the transactions in question were imports made by the assessee as agents of the license holders, not direct sales subject to tax. Emphasizing the agency nature of the transactions, the Court rejected the Tribunal's decision and indicated the potential exemption of the transactions as being in the course of imports. The Court's decision settled the matter in favor of the assessee without awarding costs. Case-Laws VAT and Sales Tax Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156103