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Deputy Commissioner Of Sales Tax (Law) vs I.C.I. (P.) Ltd. on 28 November, 1980 cites

Mohd. Serajuddin Etc vs State Of Orissa on 16 April, 1975

Serajuddin v. State of Orissa [1975] 36 S.T.C. 136 (S.C.), there were no two sales involved either in the present case or in the earlier case of the assessee reported in Deputy Commissioner v. I.C.I. (India) P. Ltd. [1973] 32 S.T.C. 392. In the present case the Tribunal has found that the sale was in the course of import and that in importing the goods the assessee was only acting as the agent of its customers.
Supreme Court of India Cites 26 - Cited by 202 - A N Ray - Full Document
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