https://www.taxtmi.com/caselaws?id=102395 On a FOR Delhi contract for wires and cables, the place of sale was determined by the contract terms and appropriation of the identified goods to the contract when they were handed over to the transporter. That transfer attracted the rules on passing of property in specific goods, so the sale was treated as having taken place at Delhi rather than at the buyer's premises. The seller's arrangement of transit insurance did not, by itself, show continued ownership, because a seller may retain only an insurable interest after the sale has effectively passed. The Revenue's challenge failed and the assessee's cross-appeal succeeded. en-us Tue, 19 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102395 On a FOR Delhi contract for wires and cables, the place of sale was determined by the contract terms and appropriation of the identified goods to the contract when they were handed over to the transporter. That transfer attracted the rules on passing of property in specific goods, so the sale was treated as having taken place at Delhi rather than at the buyer's premises. The seller's arrangement of transit insurance did not, by itself, show continued ownership, because a seller may retain only an insurable interest after the sale has effectively passed. The Revenue's challenge failed and the assessee's cross-appeal succeeded. Case-Laws Central Excise Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102395