https://www.taxtmi.com/caselaws?id=163860 Documentary evidence showed that a buyer's purchase order identified the imported goods, foreign source and technical specifications, and the importer's order to the foreign supplier matched that specification. On that basis, the import was treated as occasioned by the buyer's order and as part of a composite back-to-back arrangement, bringing the transaction within the first limb of section 5(2) of the Central Sales Tax Act, 1956. The absence of direct privity between the buyer and the foreign supplier did not defeat the import character where the evidence established that the import was undertaken solely to execute the buyer's order. The same finding undermined the basis for treating the movement as an intra-State taxable sale and for sustaining penalty for alleged suppression or evasion. en-us Tue, 07 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163860 Documentary evidence showed that a buyer's purchase order identified the imported goods, foreign source and technical specifications, and the importer's order to the foreign supplier matched that specification. On that basis, the import was treated as occasioned by the buyer's order and as part of a composite back-to-back arrangement, bringing the transaction within the first limb of section 5(2) of the Central Sales Tax Act, 1956. The absence of direct privity between the buyer and the foreign supplier did not defeat the import character where the evidence established that the import was undertaken solely to execute the buyer's order. The same finding undermined the basis for treating the movement as an intra-State taxable sale and for sustaining penalty for alleged suppression or evasion. Case-Laws VAT and Sales Tax Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163860