Actual transfer of property in goods is required for turnover; undelivered goods attract damages, not sales tax registration.

Amounts attributable to goods merely ordered, but not delivered or taken away, are not sale price or turnover where no transfer of property in the goods is shown. A mere contract of sale is insufficient; for sales tax purposes, only transactions involving an actual transfer of property in goods constitute sales and can be included in turnover. Any sum recoverable for non-acceptance of delivery is damages, not sale price, and does not create a duty to obtain registration. The conviction for failure to register was therefore set aside and the application allowed.

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Issues: Whether the amount attributable to goods ordered but not delivered or taken away could be treated as turnover or sale price so as to make the applicant liable to obtain registration and punishable for failure to register.

Analysis: The statutory scheme required registration only of a dealer liable to pay tax. Turnover was tied to amounts received or receivable in respect of sales or supply of goods, and sale meant a transfer of property in goods for consideration. Where goods were merely ordered and delivery was not made or taken, and no transfer of property in the goods was shown, the transaction was not a sale. A mere contract of sale was not enough, and any amount recoverable for non-acceptance of delivery would be damages, not sale price.

Conclusion: The transaction did not amount to a sale, the amount could not be included in turnover, and the applicant was not bound to obtain a registration certificate. His conviction under Section 24(1)(a) was set aside and the application was allowed.

Ratio Decidendi: For sales tax liability, only transactions involving an actual transfer of property in goods can be treated as sales and included in turnover; amounts recoverable merely as damages for undelivered goods are not sale price and do not create a duty to register.

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