https://www.taxtmi.com/caselaws?id=160623 Import and onward supply of liquid ammonia to the disclosed actual user was treated as a single integrated transaction, not an independent local sale. The contract structure, consortium arrangements and surrounding documents showed that the foreign seller knew the end user and that the assessee acted as an agent or arranging intermediary in a composite purchase, rather than as a separate post-import seller. Because the movement of goods from abroad to India and delivery to the actual user formed one inseparable transaction, the supply was protected as a sale occasioning import under section 5 of the Central Sales Tax Act, 1956. It was therefore not liable to tax as a local sale under the Tamil Nadu General Sales Tax Act, 1959. en-us Thu, 08 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 18:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160623 Import and onward supply of liquid ammonia to the disclosed actual user was treated as a single integrated transaction, not an independent local sale. The contract structure, consortium arrangements and surrounding documents showed that the foreign seller knew the end user and that the assessee acted as an agent or arranging intermediary in a composite purchase, rather than as a separate post-import seller. Because the movement of goods from abroad to India and delivery to the actual user formed one inseparable transaction, the supply was protected as a sale occasioning import under section 5 of the Central Sales Tax Act, 1956. It was therefore not liable to tax as a local sale under the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Thu, 08 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160623