1984 (7) TMI 350

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....es are same, they are dealt with together. In T.C. No. 105 of 1978 the turnover disputed is Rs. 1,97,000 in respect of which the assessees claimed exemption on the ground that it represented sales in the course of import. In T.C. No. 243 of 1978 the turnover in dispute is Rs. 1,59,477 which, according to the assessees, represented sales in the course of import and as such the said turnover is exem....

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....e imports. The Tribunal also found that the assessees acted on the strength of the actual users' licences of the customers and the letters of authority obtained in their favour by the customers, that the indents placed on the foreign principals were invariably subsequent to the import licences and that there was clear nexus between the manufacturer, import and sale. The Tribunal further stated tha....

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....users and therefore there is only one sale and that is the sale by the foreign seller to the actual users through the medium of the assessees. On more or less similar facts the Supreme Court has held in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Kotak and Company [1973] 32 STC 6 that the sales are to be sales in the course of import and therefore they are exempt from tax. As a....