https://www.taxtmi.com/caselaws?id=127142 Sales tax under section 86 of the Special War Revenue Act was payable on deferred instalments only where the statutory conditions for deemed delivery were met. The provision's first proviso created a notional delivery for certain instalment arrangements, but the second proviso governed cases with no physical delivery and made tax payable only when property passed to the purchaser. Because there was neither physical delivery nor any passing of property, the second proviso applied and displaced the first. The unpaid instalments were therefore not subject to sales tax, and the claim failed. en-us Thu, 10 Oct 1946 00:00:00 +0530 Wed, 27 Feb 2013 11:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127142 Sales tax under section 86 of the Special War Revenue Act was payable on deferred instalments only where the statutory conditions for deemed delivery were met. The provision's first proviso created a notional delivery for certain instalment arrangements, but the second proviso governed cases with no physical delivery and made tax payable only when property passed to the purchaser. Because there was neither physical delivery nor any passing of property, the second proviso applied and displaced the first. The unpaid instalments were therefore not subject to sales tax, and the claim failed. Case-Laws VAT and Sales Tax Thu, 10 Oct 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127142