Sale Characterisation of Tractor Transfers upheld as taxable, with no referable question of law found.

Transfer of tractors to the Agriculture Department was treated as a sale where the surrounding facts showed delivery, payment of price, receipt of part consideration, and no written governmental direction supporting compulsory transfer. The Board's finding was based on the material on record and was not derived from a different assessment year. The determination was therefore factual, and no legal infirmity was shown in the Board's reasoning. The transfer was held liable to sales tax, and no referable question of law arose.

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Issues: Whether the transfer of tractors to the Agriculture Department constituted a sale liable to sales tax, and whether any referable question of law arose from the Board's finding.

Analysis: The transfer was examined on the basis of the surrounding facts, including delivery of the tractors, payment of price, receipt of part consideration from the department, and the absence of any written governmental direction supporting the plea of compulsory transfer. The Board's conclusion that the transaction was a sale was based on the material on record and did not rest on a finding recorded for a different assessment year. The resulting determination was one of fact, and no legal infirmity in the Board's reasoning was shown.

Conclusion: The transfer was held to be a sale transaction liable to sales tax, and no question of law arose for reference.

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