https://www.taxtmi.com/caselaws?id=72335 In an unconditional sale of goods, property passes when the parties intend title to pass, even if price has not been paid or physical delivery has not occurred. Goods dispatched against cash bills in the name of a named consignee, together with the surrounding circumstances, showed an intention to transfer ownership. Retention of the original invoice and lorry receipt did not preserve title, because a lorry receipt is not a document of title under the Sale of Goods Act, 1930. In the absence of accounts or other evidence showing continued ownership, the appellant could not establish title to the seized goods or claim their release. en-us Tue, 29 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72335 In an unconditional sale of goods, property passes when the parties intend title to pass, even if price has not been paid or physical delivery has not occurred. Goods dispatched against cash bills in the name of a named consignee, together with the surrounding circumstances, showed an intention to transfer ownership. Retention of the original invoice and lorry receipt did not preserve title, because a lorry receipt is not a document of title under the Sale of Goods Act, 1930. In the absence of accounts or other evidence showing continued ownership, the appellant could not establish title to the seized goods or claim their release. Case-Laws Customs Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72335