https://www.taxtmi.com/caselaws?id=41602 The Supreme Court upheld the decision of the High Court and Appellate Tribunal, ruling that sales of goods imported and supplied to customers on the basis of Actual Users' Import Licences were not subject to sales tax. The Court emphasized the integral connection between the sale and the actual import of goods, stating that for sales to be considered in the course of import, there must be an obligation to import that cannot be voluntarily interrupted without breaching the contract or statute. The Court rejected attempts to deviate from this test, reaffirming its significance in determining the taxability of such transactions. en-us Mon, 19 Aug 1985 00:00:00 +0530 Wed, 30 Jul 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41602 The Supreme Court upheld the decision of the High Court and Appellate Tribunal, ruling that sales of goods imported and supplied to customers on the basis of Actual Users' Import Licences were not subject to sales tax. The Court emphasized the integral connection between the sale and the actual import of goods, stating that for sales to be considered in the course of import, there must be an obligation to import that cannot be voluntarily interrupted without breaching the contract or statute. The Court rejected attempts to deviate from this test, reaffirming its significance in determining the taxability of such transactions. Case-Laws VAT and Sales Tax Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41602