https://www.taxtmi.com/caselaws?id=99916 Tea sold by public auction was held to be an outside sale because the goods were ascertained, graded and packed in identified lots, and property passed when the auctioneer declared the sale complete on the fall of the hammer. Later inspection or claims for defects affected only contractual remedies and did not defer transfer of title. On the proper construction of the contract and the Sale of Goods Act principles governing specific goods and auction sales, the place where title passed was decisive, so the sales were not taxable as inside sales in the respondent State. en-us Fri, 23 Oct 1964 00:00:00 +0530 Mon, 23 Sep 2013 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99916 Tea sold by public auction was held to be an outside sale because the goods were ascertained, graded and packed in identified lots, and property passed when the auctioneer declared the sale complete on the fall of the hammer. Later inspection or claims for defects affected only contractual remedies and did not defer transfer of title. On the proper construction of the contract and the Sale of Goods Act principles governing specific goods and auction sales, the place where title passed was decisive, so the sales were not taxable as inside sales in the respondent State. Case-Laws VAT and Sales Tax Fri, 23 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99916