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1983 (2) TMI 255 - HC - VAT and Sales TaxMPORT AND EXPORT — AGENT — SALE IN THE COURSE OF IMPORT — SALE OUTSIDE STATE — CONTRACT OF ASSESSEE WITH STC, OF WHICH PEC WAS A WING, TO IMPORT, STOCK AND SELL MACHINES TO ACTUAL USERS ONLY — ORDERS PLACED WITH FOREIGN SELLER BY ASSESSEE AFTER OBTAINING ORDERS FROM LOCAL CUSTOMERS — PEC RESERVING RIGHT TO NAME ACTUAL USERS TO WHOM MACHINES TO BE SOLD — IMPORT LICENCE IN NAME OF PEC — IMPORTATION OF GOODS BY ASSESSEE ON BASIS OF ACTUAL USERS ORDERS AND NOT ON ACTUAL USER'S LICENCE HELD BY LOCAL CUSTOMERS — INVOICE RAISED IN NAME OF ASSESSEE BY FOREIGN SELLER.
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