https://www.taxtmi.com/caselaws?id=160824 Sales of photography goods were held not to be sales in the course of import under section 5(2) of the Central Sales Tax Act, 1956, because the import was not occasioned by any sale to local purchasers. The court applied the test of an integral and inextricable link between the foreign purchase and the local sale, requiring privity with the foreign seller or proof that the intermediary acted merely as agent or conduit for the real buyer. On the facts, there was no contract between the foreign seller and the local purchasers, no restriction preventing diversion after import, and no material showing agency. The goods were imported on the assessee's own purchase arrangement and then sold locally, making the sales taxable as inter-State sales. en-us Tue, 30 Jul 2002 00:00:00 +0530 Wed, 25 Dec 2013 12:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160824 Sales of photography goods were held not to be sales in the course of import under section 5(2) of the Central Sales Tax Act, 1956, because the import was not occasioned by any sale to local purchasers. The court applied the test of an integral and inextricable link between the foreign purchase and the local sale, requiring privity with the foreign seller or proof that the intermediary acted merely as agent or conduit for the real buyer. On the facts, there was no contract between the foreign seller and the local purchasers, no restriction preventing diversion after import, and no material showing agency. The goods were imported on the assessee's own purchase arrangement and then sold locally, making the sales taxable as inter-State sales. Case-Laws VAT and Sales Tax Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160824