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1983 (4) TMI 242 - HC - VAT and Sales TaxExtract: .......s were only acting as agents of the actual users. Thus, we have no doubt that on the facts in this case, the sales are deemed to be in the course of import, and therefore, not exigible to tax, as contended by the revenue. In the end, we hold all the points against the revenue and dismiss the tax revision case. However, we make no order as to costs.
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