https://www.taxtmi.com/caselaws?id=99264 Transfer of kutcha delivery orders and gunnies to third parties did not amount merely to an assignment of the right to obtain delivery. A delivery order is a document of title under the Sale of Goods Act, and while the holder may transfer the right to receive the goods, the facts showed that the Mills dealt only with the appellants as contracting parties and the third parties acted only as agents for delivery. The transfer by the appellants to the third parties was separate in law and in fact from the Mills' delivery, even though contemporaneous. The third parties purchased the goods for an extra price from the appellants, so the transaction was a fresh sale liable to sales tax. en-us Wed, 14 Dec 1960 00:00:00 +0530 Wed, 25 Sep 2013 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99264 Transfer of kutcha delivery orders and gunnies to third parties did not amount merely to an assignment of the right to obtain delivery. A delivery order is a document of title under the Sale of Goods Act, and while the holder may transfer the right to receive the goods, the facts showed that the Mills dealt only with the appellants as contracting parties and the third parties acted only as agents for delivery. The transfer by the appellants to the third parties was separate in law and in fact from the Mills' delivery, even though contemporaneous. The third parties purchased the goods for an extra price from the appellants, so the transaction was a fresh sale liable to sales tax. Case-Laws VAT and Sales Tax Wed, 14 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99264