https://www.taxtmi.com/caselaws?id=100748 In FOB contracts, title is presumed to pass when the goods are put on board ship unless special circumstances clearly displace that presumption. On the facts, the export documentation, railway papers and hypothecation arrangement did not override the FOB position, so the iron ore transaction was treated as a local purchase liable as the last taxable purchase under the Mysore Sales Tax Act. Sales of tyres and tubes were also treated as taxable sales because they were made with a profit motive, even though the tax on that item was ultimately not pressed. en-us Fri, 15 Jan 1971 00:00:00 +0530 Thu, 14 Aug 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100748 In FOB contracts, title is presumed to pass when the goods are put on board ship unless special circumstances clearly displace that presumption. On the facts, the export documentation, railway papers and hypothecation arrangement did not override the FOB position, so the iron ore transaction was treated as a local purchase liable as the last taxable purchase under the Mysore Sales Tax Act. Sales of tyres and tubes were also treated as taxable sales because they were made with a profit motive, even though the tax on that item was ultimately not pressed. Case-Laws VAT and Sales Tax Fri, 15 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100748