https://www.taxtmi.com/caselaws?id=100370 Where the contract fixed delivery and inspection at Mandla Fort within the State, timber sales were treated as intra-State transactions unless actual delivery outside the State was proved. The purchaser's residence outside Madhya Pradesh and a right of further inspection on arrival did not, by themselves, shift the place of delivery. Applying the prima facie rule under section 39(1) of the Sale of Goods Act, the Court inferred delivery at the contractual place in the absence of contrary evidence. The assessment therefore remained valid because the record did not establish delivery outside the taxing State under Article 286(1)(a) and its Explanation. en-us Wed, 01 Feb 1967 00:00:00 +0530 Wed, 01 Feb 2012 11:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100370 Where the contract fixed delivery and inspection at Mandla Fort within the State, timber sales were treated as intra-State transactions unless actual delivery outside the State was proved. The purchaser's residence outside Madhya Pradesh and a right of further inspection on arrival did not, by themselves, shift the place of delivery. Applying the prima facie rule under section 39(1) of the Sale of Goods Act, the Court inferred delivery at the contractual place in the absence of contrary evidence. The assessment therefore remained valid because the record did not establish delivery outside the taxing State under Article 286(1)(a) and its Explanation. Case-Laws VAT and Sales Tax Wed, 01 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100370