https://www.taxtmi.com/caselaws?id=156575 The High Court of Delhi ruled in a case involving sales tax exemptions for transactions related to import of goods under 'actual user licenses' and import recommendation certificates. The Court held that transactions under 'actual user licenses' were exempt from sales tax, following a precedent. However, transactions involving import recommendation certificates for government supply were not considered exempt as they were found to involve separate sale transactions. The Court ruled in favor of the dealer for the first issue and in favor of the department for the second issue, providing clarity on the tax exemption status of such transactions. en-us Wed, 12 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 17:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156575 The High Court of Delhi ruled in a case involving sales tax exemptions for transactions related to import of goods under 'actual user licenses' and import recommendation certificates. The Court held that transactions under 'actual user licenses' were exempt from sales tax, following a precedent. However, transactions involving import recommendation certificates for government supply were not considered exempt as they were found to involve separate sale transactions. The Court ruled in favor of the dealer for the first issue and in favor of the department for the second issue, providing clarity on the tax exemption status of such transactions. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156575