https://www.taxtmi.com/caselaws?id=161952 The phrase "brought, or caused to be brought" in rule 5A(2)(c) was construed broadly to cover importation made at the purchaser's instance through a third party, not only direct import by the purchaser. The transaction documents showed that the machinery was earmarked for delivery to the purchaser in Kolkata pursuant to its requisition, distinguishing the case from a separate post-import sale by a dealer. Direct contractual privity with the foreign manufacturer was held unnecessary where the purchaser was the effective cause of the import. On that construction, the exemption applied and the tax demand and show-cause action could not be sustained. en-us Thu, 03 Apr 2003 00:00:00 +0530 Tue, 11 Feb 2014 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161952 The phrase "brought, or caused to be brought" in rule 5A(2)(c) was construed broadly to cover importation made at the purchaser's instance through a third party, not only direct import by the purchaser. The transaction documents showed that the machinery was earmarked for delivery to the purchaser in Kolkata pursuant to its requisition, distinguishing the case from a separate post-import sale by a dealer. Direct contractual privity with the foreign manufacturer was held unnecessary where the purchaser was the effective cause of the import. On that construction, the exemption applied and the tax demand and show-cause action could not be sustained. Case-Laws VAT and Sales Tax Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161952