https://www.taxtmi.com/caselaws?id=127167 Transfer of property for sales tax purposes depends on the parties' true intention as shown by the contract and course of dealing. Where delivery, inspection, rejection rights and final payment were to occur at Marmagoa, property passed there; naming the seller as consignor in railway receipts did not alter that result. Sales completed outside Madras were therefore not taxable there. A specific procedure and limitation period for escaped-turnover assessment could not be bypassed through general revisional power, which permits review of an existing order but not a fresh inquiry after limitation. The reassessment was without jurisdiction, and the revenue-jurisdiction restriction did not bar recovery of tax collected. en-us Tue, 10 Oct 1950 00:00:00 +0530 Wed, 27 Feb 2013 16:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127167 Transfer of property for sales tax purposes depends on the parties' true intention as shown by the contract and course of dealing. Where delivery, inspection, rejection rights and final payment were to occur at Marmagoa, property passed there; naming the seller as consignor in railway receipts did not alter that result. Sales completed outside Madras were therefore not taxable there. A specific procedure and limitation period for escaped-turnover assessment could not be bypassed through general revisional power, which permits review of an existing order but not a fresh inquiry after limitation. The reassessment was without jurisdiction, and the revenue-jurisdiction restriction did not bar recovery of tax collected. Case-Laws VAT and Sales Tax Tue, 10 Oct 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127167