1984 (7) TMI 347

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....ax revision cases is whether the sales of imported printing machine, parts and accessories on the basis of the actual user's licences and letters of authority produced by customers could be treated as sales in the course of import. In these cases the Tribunal has found after verification of the records that the assessees accepted orders for import of printing machine, parts and accessories subject....

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....s, the Tribunal has taken the view, on the facts found by it, that the assessees are not only agents of the foreign seller but also the agents of the actual user on whose behalf and on whose actual user's licence the goods have been imported and sold to him. The Tribunal has also applied the decision of the Supreme Court in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Kotak & Co....

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.... user on whose actual user's licence the import was made. Since the goods had been imported on the basis of the actual user's licence, they cannot be diverted to any other source and the assessees are under an obligation to deliver the goods to the actual user on whose licence and letter of authority the import was made. On these facts the Tribunal is right in applying the decision of the Supreme ....