https://www.taxtmi.com/caselaws?id=211953 An import linked to a turnkey supply contract may be treated as integral to the contractual arrangement where the goods are identified for exclusive project use and imported to discharge the supply obligation. A sale qualifies as one in the course of import under section 5(2) of the Central Sales Tax Act, 1956 when it occasions the import and there is an inextricable link between the sale contract and the import. On that basis, the transaction is protected from State sales tax under article 286(1)(b) of the Constitution. The assessment and appellate orders were set aside and refund relief followed. en-us Mon, 20 Sep 2010 00:00:00 +0530 Tue, 02 Dec 2025 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211953 An import linked to a turnkey supply contract may be treated as integral to the contractual arrangement where the goods are identified for exclusive project use and imported to discharge the supply obligation. A sale qualifies as one in the course of import under section 5(2) of the Central Sales Tax Act, 1956 when it occasions the import and there is an inextricable link between the sale contract and the import. On that basis, the transaction is protected from State sales tax under article 286(1)(b) of the Constitution. The assessment and appellate orders were set aside and refund relief followed. Case-Laws VAT / Sales Tax Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211953