https://www.taxtmi.com/forum/issue?id=105854 Qualification for sale in the course of import exemption requires demonstration of privity of contract between the local buyer and foreign supplier, an integral connection between the sale and the import, and that the importer functions in practice as an agent of the ultimate user; a purchase order may suffice if it evidences these elements. en-us Fri, 05 Jul 2013 14:05:13 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105854 Qualification for sale in the course of import exemption requires demonstration of privity of contract between the local buyer and foreign supplier, an integral connection between the sale and the import, and that the importer functions in practice as an agent of the ultimate user; a purchase order may suffice if it evidences these elements. Discussion-Forum VAT / Sales Tax Fri, 05 Jul 2013 14:05:13 +0530 https://www.taxtmi.com/forum/issue?id=105854