1984 (7) TMI 347 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the Tribunal's decision that sales of imported printing machines, parts, and accessories based on actual user's licenses are considered sales in the course of import. The Court found that the assessees acted as agents of both the foreign principal and the actual user. The Tribunal's decision was affirmed, and the tax revision cases were dismissed with no order as to costs.