https://www.taxtmi.com/caselaws?id=200235 Goods ordered for a specific local buyer, imported by the seller under contractual obligation and earmarked for delivery to that buyer, were held to have a direct and inextricable link between the sale and the actual import. On those facts, the transaction satisfied the requirements of a sale in the course of import under section 5(2) of the Central Sales Tax Act, 1956 and could not be treated as an independent local sale. The levy of penalty was therefore unsustainable. en-us Tue, 16 Jun 2015 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200235 Goods ordered for a specific local buyer, imported by the seller under contractual obligation and earmarked for delivery to that buyer, were held to have a direct and inextricable link between the sale and the actual import. On those facts, the transaction satisfied the requirements of a sale in the course of import under section 5(2) of the Central Sales Tax Act, 1956 and could not be treated as an independent local sale. The levy of penalty was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200235