https://www.taxtmi.com/caselaws?id=156201 Imports made under an actual user's licence and letter of authority were treated as part of a single, pre-existing arrangement where delivery was confined to the licence-holder and diversion of goods was prohibited. On those facts, the movement of goods was held to be integrally connected with the sale transaction, so the import could not be separated from the sale. The transaction therefore fell within the protected category of a sale in the course of import under section 5(2) of the Central Sales Tax Act, 1956, and was not subject to sales tax. en-us Mon, 09 Sep 1991 00:00:00 +0530 Mon, 16 Sep 2013 14:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156201 Imports made under an actual user's licence and letter of authority were treated as part of a single, pre-existing arrangement where delivery was confined to the licence-holder and diversion of goods was prohibited. On those facts, the movement of goods was held to be integrally connected with the sale transaction, so the import could not be separated from the sale. The transaction therefore fell within the protected category of a sale in the course of import under section 5(2) of the Central Sales Tax Act, 1956, and was not subject to sales tax. Case-Laws VAT and Sales Tax Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156201