https://www.taxtmi.com/caselaws?id=162651 Sales were held not to qualify as sales in the course of import because the assessee failed to prove a pre-existing, binding arrangement linking the foreign import to the ultimate buyers. The record showed that terms with individual users were to be settled only after import, and the asserted high-seas sale was not substantiated. On those facts, the Tribunal correctly found no integral connection between import and sale, so the exemption from sales tax was unavailable and no substantial question of law arose for revision. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162651 Sales were held not to qualify as sales in the course of import because the assessee failed to prove a pre-existing, binding arrangement linking the foreign import to the ultimate buyers. The record showed that terms with individual users were to be settled only after import, and the asserted high-seas sale was not substantiated. On those facts, the Tribunal correctly found no integral connection between import and sale, so the exemption from sales tax was unavailable and no substantial question of law arose for revision. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162651