https://www.taxtmi.com/caselaws?id=200571 Goods imported within municipal limits for a company's own use in constructing its mill fell within the exemption from terminal tax for goods brought in for bona fide personal use and not for sale, provided the quantity was reasonable. The court treated "personal use" as equivalent to "private use" when applied to a corporation, because a company may be a "person" for tax purposes and the real distinction in the rule was between imports for sale and imports for the importer's own use. On that basis, the company was entitled to the exemption and the appeal failed. en-us Mon, 01 Apr 1935 00:00:00 +0530 Thu, 05 Apr 2018 14:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200571 Goods imported within municipal limits for a company's own use in constructing its mill fell within the exemption from terminal tax for goods brought in for bona fide personal use and not for sale, provided the quantity was reasonable. The court treated "personal use" as equivalent to "private use" when applied to a corporation, because a company may be a "person" for tax purposes and the real distinction in the rule was between imports for sale and imports for the importer's own use. On that basis, the company was entitled to the exemption and the appeal failed. Case-Laws VAT and Sales Tax Mon, 01 Apr 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200571