https://www.taxtmi.com/caselaws?id=127158 Sales of motor vehicles were held to fall outside the province because sales tax attached only where property in the goods passed or was deemed to pass. The place of contract alone did not fix the situs of sale; on the facts, appropriation occurred at Bombay, so the transfer of property took place there and the sales were not taxable in the province. The vehicles were treated as unascertained goods, not specific goods identified at the time of contract. Section 23(1) of the Sale of Goods Act therefore governed, and property passed on appropriation to the contracts with the buyer's implied assent. en-us Wed, 23 Jan 1952 00:00:00 +0530 Sat, 27 Jul 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127158 Sales of motor vehicles were held to fall outside the province because sales tax attached only where property in the goods passed or was deemed to pass. The place of contract alone did not fix the situs of sale; on the facts, appropriation occurred at Bombay, so the transfer of property took place there and the sales were not taxable in the province. The vehicles were treated as unascertained goods, not specific goods identified at the time of contract. Section 23(1) of the Sale of Goods Act therefore governed, and property passed on appropriation to the contracts with the buyer's implied assent. Case-Laws VAT and Sales Tax Wed, 23 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127158