Situs of sale for specific goods turns on when title passes through unconditional appropriation, not mere order receipt or payment.

Sales of tea were not treated as provincial sales for sales tax purposes because the contract did not become one for specific or ascertained goods when orders were received at Nagpur. Property passed only when the goods were unconditionally appropriated at the Central India depots and the railway receipt was endorsed or delivered after the seller's reserved right of disposal ceased. Payment collected at Nagpur, or dispatch of documents through a bank or by V.P.P., did not make the sale a Nagpur sale where the goods were outside the Province when title passed. The transactions were therefore outside the Province and not liable to tax there.

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Issues: Whether the disputed tea sales to customers in Central India were effected within the Province so as to attract sales tax.

Analysis: The contract did not become one for specific or ascertained goods at the time the orders were received at Nagpur. The goods were appropriated to the contract at the Central India depots, and the property passed only when the railway receipt was endorsed or delivered to the buyer after the reserved right of disposal ceased. Where payment was obtained before endorsement, the relevant act completed at Nagpur did not make the sale a Nagpur sale because the goods were outside the Province when property passed. Where the railway receipt was sent through a bank or by V.P.P., the final act transferring property occurred outside the Province when the buyer took delivery on payment. The transactions were therefore not sales made in the Province, nor could they be deemed to have been so under the sales tax provision.

Conclusion: The disputed sales were not taxable in the Province and the revision was allowed in favour of the assessee.

Ratio Decidendi: For sales of specific or ascertained goods, the place where property passes is determined by the completion of unconditional appropriation and transfer of control, not merely by the place where the order is received, documents are endorsed, or payment is collected.

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