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Issues: Whether the turnover arising from jute despatched by the assessee as consignor to jute presses as consignees was taxable under the Assam Sales Tax Act, 1947, on the footing that the despatch effected a transfer of property in goods for consideration within the State.
Analysis: The finding of fact accepted in the reference was that the jute presses were real consignees for consideration and not mere benami names. On that footing, the despatch to the presses was treated as delivery to the buyer through the carrier, without any reservation of the seller's right of disposal. Where goods are handed over to the carrier for transmission to the buyer in pursuance of a contract of sale, and the property passes on such delivery, the transfer is completed at the point of despatch. The Court distinguished the earlier authority relied upon by the assessee because, on the present facts, there was no finding that the right of disposal had been reserved or that the consignments were sent to the assessee's own agents.
Conclusion: The turnover from the jute despatched to the presses as consignees was taxable under the Assam Sales Tax Act, 1947.
Ratio Decidendi: Where consignments are sent to real consignees for consideration and the seller does not reserve the right of disposal, delivery to the carrier in pursuance of the contract amounts to a transfer of property in goods and is taxable as a sale.
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