https://www.taxtmi.com/caselaws?id=157128 The Delhi High Court affirmed the Sales Tax Appellate Tribunal's decision in a case where the assessee acted as an agent for license holders in importing goods. The Court held that the sales were in the course of import and exempt from sales tax, as the assessee facilitated the import process for the license holders. The Court ruled in favor of the dealer, answering both questions in the affirmative and upholding the Tribunal's decision without awarding costs. en-us Thu, 13 Feb 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157128 The Delhi High Court affirmed the Sales Tax Appellate Tribunal's decision in a case where the assessee acted as an agent for license holders in importing goods. The Court held that the sales were in the course of import and exempt from sales tax, as the assessee facilitated the import process for the license holders. The Court ruled in favor of the dealer, answering both questions in the affirmative and upholding the Tribunal's decision without awarding costs. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157128