https://www.taxtmi.com/caselaws?id=126783 Sales of stock held at Madras through the assessee's agent were treated as sales within Madras, making the assessee the dealer for those turnovers. For the imported milk powder, the goods formed part of an unascertained mass, delivery orders were issued after contract, and title did not pass through shipping documents; appropriation to each buyer occurred only on delivery after customs clearance. As the goods were not specific goods under the Sale of Goods Act, the contract did not take the sale outside the State merely because it preceded delivery. The transaction was completed only after import was over and within the State, so both items were taxable. en-us Thu, 19 Nov 1959 00:00:00 +0530 Sat, 05 Jan 2013 18:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126783 Sales of stock held at Madras through the assessee's agent were treated as sales within Madras, making the assessee the dealer for those turnovers. For the imported milk powder, the goods formed part of an unascertained mass, delivery orders were issued after contract, and title did not pass through shipping documents; appropriation to each buyer occurred only on delivery after customs clearance. As the goods were not specific goods under the Sale of Goods Act, the contract did not take the sale outside the State merely because it preceded delivery. The transaction was completed only after import was over and within the State, so both items were taxable. Case-Laws VAT and Sales Tax Thu, 19 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126783