https://www.taxtmi.com/caselaws?id=106757 Goods inspected, stamped, and unconditionally appropriated to the contract at the seller's factory were treated as sold at the factory gate, because property passed when they were handed to the carrier without reservation of disposal under Section 23 of the Sale of Goods Act. On that basis, the buyer's premises were not the place of sale. Freight shown separately in the invoices was held excludible from the assessable value, particularly as the goods were not insured by the seller. The appeals succeeded and the contrary order was set aside on the place-of-sale and freight-deduction issues. en-us Wed, 09 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 15:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106757 Goods inspected, stamped, and unconditionally appropriated to the contract at the seller's factory were treated as sold at the factory gate, because property passed when they were handed to the carrier without reservation of disposal under Section 23 of the Sale of Goods Act. On that basis, the buyer's premises were not the place of sale. Freight shown separately in the invoices was held excludible from the assessable value, particularly as the goods were not insured by the seller. The appeals succeeded and the contrary order was set aside on the place-of-sale and freight-deduction issues. Case-Laws Central Excise Wed, 09 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106757