1973 (6) TMI 61 - HC - VAT and Sales Tax

Summary

The case involved a dispute over whether a sale by an assessee company to a local buyer was in the course of import or after import. The High Court of Madras upheld the Tribunal's decision that the sale was in the course of import, as the import was occasioned by the order from the local buyer. The Tribunal's finding was based on the correspondence and materials in the records. The tax case was dismissed with costs.