https://www.taxtmi.com/caselaws?id=754881 Section 5(2) of the Central Sales Tax Act, 1956 was examined in the context of whether the sale or purchase of medical equipment was occasioned in the course of import into India. The text notes that absence of privity between the foreign supplier and the ultimate consumer was not, by itself, conclusive against the claim; the relevant test was whether the movement of goods was integrally connected with the supply contract and inextricably bound up with the local sale. As the assessing authority had made adverse factual findings and affidavit evidence was still required, the court granted only limited interim protection, subject to deposit of a portion of the demand as security. en-us Wed, 19 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754881 Section 5(2) of the Central Sales Tax Act, 1956 was examined in the context of whether the sale or purchase of medical equipment was occasioned in the course of import into India. The text notes that absence of privity between the foreign supplier and the ultimate consumer was not, by itself, conclusive against the claim; the relevant test was whether the movement of goods was integrally connected with the supply contract and inextricably bound up with the local sale. As the assessing authority had made adverse factual findings and affidavit evidence was still required, the court granted only limited interim protection, subject to deposit of a portion of the demand as security. Case-Laws VAT and Sales Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754881