https://www.taxtmi.com/caselaws?id=157136 Purchases of imported African raw cashewnuts from the Cashew Corporation of India were held not to be purchases in the course of import. The court reasoned that the Corporation's contract with the foreign sellers was an independent import transaction, while the assessees' later purchase from the canalising agency was a separate post-import sale. Absence of privity with the foreign sellers, payment of customs duty, and delivery through letters of authority did not make the assessees' purchase the immediate and direct cause of import. The goods had crossed customs frontiers before title or delivery rights passed to the assessees, so the purchases were taxable under the Kerala General Sales Tax Act, 1963. en-us Fri, 01 Nov 1991 00:00:00 +0530 Mon, 30 Sep 2013 16:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157136 Purchases of imported African raw cashewnuts from the Cashew Corporation of India were held not to be purchases in the course of import. The court reasoned that the Corporation's contract with the foreign sellers was an independent import transaction, while the assessees' later purchase from the canalising agency was a separate post-import sale. Absence of privity with the foreign sellers, payment of customs duty, and delivery through letters of authority did not make the assessees' purchase the immediate and direct cause of import. The goods had crossed customs frontiers before title or delivery rights passed to the assessees, so the purchases were taxable under the Kerala General Sales Tax Act, 1963. Case-Laws VAT and Sales Tax Fri, 01 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157136