Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1991 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (7) TMI 296 - DELHI HIGH COURTNewsprint was imported by the respondent-dealer on behalf of actual user licensees holding actual user licenses issued by the Chief Controller of Imports and Exports on the basis of letter of authority issued to the latter. The letter of authority contained a condition that the dealer was to act only as an agent and the goods were to be imported for the licensee and it was the licence-holder who was to have the title tin the goods both at the time of clearance through the customs and subsequent thereto. Newsprint was also imported and supplied by the respondent-dealer to licensees through the State Trading Corporation, the canalising agent. On the basis of licenses issued by the Chief Controller, orders were placed with the State Trading Corporation. Held that:- in the case of import under actual user licences, the ownership of the goods was transferred by the foreign seller to the licensees. There was no principal to principal contract of sale between dealer and the licensees. As the goods belonged to the licensees, there could obviously be no question of the dealer selling those very goods to the licensees.
|