https://www.taxtmi.com/caselaws?id=99629 Sales of tea auctioned at Fort Cochin were treated as outside sales for Travancore-Cochin because property passed when the hammer fell there, with price payment and delivery orders also occurring there. The relevant constitutional test was where the sale was completed by passing of property, not where physical delivery was later taken. The Explanation to Article 286(1)(a) did not apply because there was no direct delivery for consumption in Travancore-Cochin as a result of the sale. The same reasoning applied to goods exported out of India, since title had already passed at Fort Cochin. The Travancore-Cochin sales tax assessment therefore could not stand. en-us Fri, 30 Nov 1962 00:00:00 +0530 Fri, 29 Jan 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99629 Sales of tea auctioned at Fort Cochin were treated as outside sales for Travancore-Cochin because property passed when the hammer fell there, with price payment and delivery orders also occurring there. The relevant constitutional test was where the sale was completed by passing of property, not where physical delivery was later taken. The Explanation to Article 286(1)(a) did not apply because there was no direct delivery for consumption in Travancore-Cochin as a result of the sale. The same reasoning applied to goods exported out of India, since title had already passed at Fort Cochin. The Travancore-Cochin sales tax assessment therefore could not stand. Case-Laws VAT and Sales Tax Fri, 30 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99629