https://www.taxtmi.com/caselaws?id=100782 Goods ordered through a depot but despatched directly from the manufacturer to the buyer, with payment remitted to the manufacturer, are treated as sales to the buyer and not as sales to the depot. On the stated facts under the Mysore Sales Tax Act, 1957, the depot functioned only as a forwarding channel for orders, so the relevant transactions were first sales in the State and attracted tax. The earlier decision relied on by the assessee was held inapplicable on the facts and statutory setting described. en-us Fri, 29 Oct 1971 00:00:00 +0530 Tue, 17 Sep 2013 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100782 Goods ordered through a depot but despatched directly from the manufacturer to the buyer, with payment remitted to the manufacturer, are treated as sales to the buyer and not as sales to the depot. On the stated facts under the Mysore Sales Tax Act, 1957, the depot functioned only as a forwarding channel for orders, so the relevant transactions were first sales in the State and attracted tax. The earlier decision relied on by the assessee was held inapplicable on the facts and statutory setting described. Case-Laws VAT and Sales Tax Fri, 29 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100782