Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1992 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (2) TMI 320 - HC - VAT and Sales TaxIMPORT OR EXPORT — SALE IN THE COURSE OF IMPORT OR LOCAL SALE — IMPORT OF MACHINERY BY DEALER ON BASIS OF LETTER OF AUTHORITY ON BEHALF OF LICENSEE — LICENSEE NOT TAKING DELIVERY — GOODS ULTIMATELY RELEASED TO THIRD PARTY — DEALER RAISING BILL AND RECEIVING PAYMENT FROM THIRD PARTY — NO PRIVITY OF CONTRACT BETWEEN THIRD PARTY AND FOREIGN SELLER — TWO SALES — ONE BY FOREIGN SELLER TO DEALER AND ANOTHER BY DEALER TO THIRD PARTY — SALE BY DEALER TO THIRD PARTY WAS LOCAL SALE NOT SALE IN COURSE OF IMPORT.
|