https://www.taxtmi.com/caselaws?id=100056 Title to unascertained goods passed only on unconditional appropriation, and shipment under bills of lading retained by the sellers showed reservation of the right of disposal until delivery in Bombay against payment. On the tax issue, the commentary states that section 10(a) of the Bombay Sales Tax Act, 1953 applied to purchases from an unregistered person and was not excluded by section 10C, which dealt with a different class of outside-State notified goods delivered for consumption. The stated legal effect is that the purchases fell within the charging provision and purchase tax was leviable. en-us Thu, 02 Dec 1965 00:00:00 +0530 Thu, 16 Feb 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100056 Title to unascertained goods passed only on unconditional appropriation, and shipment under bills of lading retained by the sellers showed reservation of the right of disposal until delivery in Bombay against payment. On the tax issue, the commentary states that section 10(a) of the Bombay Sales Tax Act, 1953 applied to purchases from an unregistered person and was not excluded by section 10C, which dealt with a different class of outside-State notified goods delivered for consumption. The stated legal effect is that the purchases fell within the charging provision and purchase tax was leviable. Case-Laws VAT and Sales Tax Thu, 02 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100056