Pucca delivery orders and actual delivery determine when endorsed goods transactions become taxable sales.

Pucca delivery order transactions were treated as sales only when the goods ultimately reached the last endorsee, because the document operates as a title document and intermediate endorsements alone do not constitute a sale. The decisive factor was actual delivery of the goods; once delivery to the ultimate endorsee was found, the prior transactions matured into sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. In reference jurisdiction, that factual finding was not open to reappraisal or reopening by the Tribunal.

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Issues: Whether the patan transactions with Bharat Burlop Linkers, involving pucca delivery orders, were sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The decisive test was whether the transactions culminated in actual delivery of the goods. A pucca delivery order is a document of title, and intermediate transfers by endorsement do not by themselves amount to a sale. However, where the goods are ultimately delivered to the last endorsee, the prior transactions fructify into sales. The finding that the mills delivered the goods to the ultimate endorsee was a finding of fact already recorded by the Tribunal below. In reference jurisdiction, the Tribunal was not required to reappraise evidence or reopen that factual determination.

Conclusion: The transactions were correctly held to be sales exigible to tax, and the answer was against the applicant.

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