https://www.taxtmi.com/caselaws?id=162903 A sale is in the course of import under the first limb of section 5(2) of the Central Sales Tax Act, 1956 where the evidence shows an inextricable link between a pre-existing local sales contract and the import movement, including supporting documents such as letters of credit, invoices and bills of lading identifying the buyer. On those facts, the transaction is exempt from sales tax. Once that exemption is established, further questions on the second limb of section 5(2), the Sale of Goods Act, 1930 and consequential interest become academic and need not be referred. en-us Fri, 01 Dec 2006 00:00:00 +0530 Tue, 18 Mar 2014 17:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162903 A sale is in the course of import under the first limb of section 5(2) of the Central Sales Tax Act, 1956 where the evidence shows an inextricable link between a pre-existing local sales contract and the import movement, including supporting documents such as letters of credit, invoices and bills of lading identifying the buyer. On those facts, the transaction is exempt from sales tax. Once that exemption is established, further questions on the second limb of section 5(2), the Sale of Goods Act, 1930 and consequential interest become academic and need not be referred. Case-Laws VAT and Sales Tax Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162903