https://www.taxtmi.com/caselaws?id=99785 For sales not covered by the constitutional Explanation to Article 286(1)(a), the decisive test is where property in the goods passes. Auction sales of tea completed at Fort Cochin, where title passed on the fall of the hammer, were therefore treated as outside sales even though the tea was stored in godowns in Travancore-Cochin. Physical storage within the taxing State did not change the situs of the sale because the contract was concluded and title transferred in another State. The controlling prior ruling displaced the contrary High Court view, and the sales were held immune from sales tax by Travancore-Cochin. en-us Fri, 20 Mar 1964 00:00:00 +0530 Mon, 23 Sep 2013 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99785 For sales not covered by the constitutional Explanation to Article 286(1)(a), the decisive test is where property in the goods passes. Auction sales of tea completed at Fort Cochin, where title passed on the fall of the hammer, were therefore treated as outside sales even though the tea was stored in godowns in Travancore-Cochin. Physical storage within the taxing State did not change the situs of the sale because the contract was concluded and title transferred in another State. The controlling prior ruling displaced the contrary High Court view, and the sales were held immune from sales tax by Travancore-Cochin. Case-Laws VAT and Sales Tax Fri, 20 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99785