https://www.taxtmi.com/caselaws?id=127173 Sales of tea were not treated as provincial sales for sales tax purposes because the contract did not become one for specific or ascertained goods when orders were received at Nagpur. Property passed only when the goods were unconditionally appropriated at the Central India depots and the railway receipt was endorsed or delivered after the seller's reserved right of disposal ceased. Payment collected at Nagpur, or dispatch of documents through a bank or by V.P.P., did not make the sale a Nagpur sale where the goods were outside the Province when title passed. The transactions were therefore outside the Province and not liable to tax there. en-us Fri, 30 Nov 1951 00:00:00 +0530 Wed, 27 Feb 2013 18:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127173 Sales of tea were not treated as provincial sales for sales tax purposes because the contract did not become one for specific or ascertained goods when orders were received at Nagpur. Property passed only when the goods were unconditionally appropriated at the Central India depots and the railway receipt was endorsed or delivered after the seller's reserved right of disposal ceased. Payment collected at Nagpur, or dispatch of documents through a bank or by V.P.P., did not make the sale a Nagpur sale where the goods were outside the Province when title passed. The transactions were therefore outside the Province and not liable to tax there. Case-Laws VAT and Sales Tax Fri, 30 Nov 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127173