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1990 (11) TMI 347 - HC - VAT and Sales TaxPursuant to an invitation by the Heavy Vehicles Factory for quotations for supply of certain machinery the respondent obtained quotations from foreign suppliers and submitted to the Heavy Vehicles Factory its quotation. The respondent obtained supply orders and import recommendation certificates from the Heavy Vehicles Factory, against which it imported the machinery and supplied it to the Heavy Vehicles Factory. Held that:- the respondent had acted under its own independent licence to import and although there was some sort of contract to supply certain specified items to the Heavy Vehicles Factory and it did supply such articles to the Heavy Vehicles Factory, there was no nexus between the import and the sale. The sale was, therefore, not exempt in terms of section 5(2) of the Central Sales Tax Act.
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