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1997 (2) TMI 493 - DELHI HIGH COURTHeld that: where imports were effected by an agent on behalf of the actual user against an actual user's import licence on the strength of letters of authority, the sales by the agent were sales in the course of import; that where pursuant to the acceptance of tenders by the Director-General of Supplies and Disposals and orders placed by him, goods were imported, there would be two sales: one by the foreign seller to the Indian dealer (importer) and the other by the Indian dealer to the ultimate consignee, and the second of these sales could not be considered a sale in the course of import.
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