https://www.taxtmi.com/caselaws?id=161099 A sale is treated as occurring in the course of import only when the import is the direct result of the sale and the movement of goods is inseparably linked to the contract of sale. In this discussion, a turn-key works contract for an ash handling plant was split on paper into supply and erection components, but the documents showed a single integrated project. The contract did not require import of any particular foreign goods, the supplier abroad had no contractual nexus with the buyer, and the imported M.S. pipes were procured by the assessee as actual user. On those facts, the import was not occasioned by the sale and the transaction was held taxable. en-us Fri, 11 Feb 2000 00:00:00 +0530 Tue, 31 Dec 2013 18:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161099 A sale is treated as occurring in the course of import only when the import is the direct result of the sale and the movement of goods is inseparably linked to the contract of sale. In this discussion, a turn-key works contract for an ash handling plant was split on paper into supply and erection components, but the documents showed a single integrated project. The contract did not require import of any particular foreign goods, the supplier abroad had no contractual nexus with the buyer, and the imported M.S. pipes were procured by the assessee as actual user. On those facts, the import was not occasioned by the sale and the transaction was held taxable. Case-Laws VAT and Sales Tax Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161099