TaxTMI 
TaxTMI 
1997 (2) TMI 493
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....56. The facts as found by the Tribunal in its order are as follows: "2. The first controversy pertains to the import of goods by the assessee on the basis of 'actual user licences' which its Indian constituents had obtained from the Chief Controller of Imports. Those licenses, it is stated, were not transferable and the holders thereof only were entitled to import the goods. The role played by the assessee was stated to be as a mere agent on behalf of those constituents for the purpose of imports. These imports were mostly effected from the N.V. Philips Holland which was said to be an associate of the assessee there. 3.. Letters of authority were stated to have been issued by the Chief Controller of Imports authorising the assessee to ef....
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....ance, the goods were imported from the said foreign suppliers and then supplied to the concerned Government departments. Import recommendation certificates were said to be issued in favour of the assessee by the Controller of Imports. In the orders placed with the foreign suppliers by the assessee, the names of the Indian buyers were stated to be mentioned. The insurance covers were accordingly obtained by the assessee up to the Indian buyers' warehouses. 6. Both these classes of transactions were claimed by the assessee to constitute as sales in the course of import and, therefore, exempt from eligibility to sales tax. It was also urged that so far as the import of goods on the actual user's licences were concerned, the assessee m....