https://www.taxtmi.com/caselaws?id=127120 Amounts attributable to goods merely ordered, but not delivered or taken away, are not sale price or turnover where no transfer of property in the goods is shown. A mere contract of sale is insufficient; for sales tax purposes, only transactions involving an actual transfer of property in goods constitute sales and can be included in turnover. Any sum recoverable for non-acceptance of delivery is damages, not sale price, and does not create a duty to obtain registration. The conviction for failure to register was therefore set aside and the application allowed. en-us Thu, 04 May 1950 00:00:00 +0530 Tue, 26 Feb 2013 17:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127120 Amounts attributable to goods merely ordered, but not delivered or taken away, are not sale price or turnover where no transfer of property in the goods is shown. A mere contract of sale is insufficient; for sales tax purposes, only transactions involving an actual transfer of property in goods constitute sales and can be included in turnover. Any sum recoverable for non-acceptance of delivery is damages, not sale price, and does not create a duty to obtain registration. The conviction for failure to register was therefore set aside and the application allowed. Case-Laws VAT and Sales Tax Thu, 04 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127120