https://www.taxtmi.com/caselaws?id=127180 Sales to dealers who failed to apply for registration within the prescribed time were not deductible from taxable turnover, except for the specific item linked to a purchaser who had applied in time. Goods sent to a Calcutta pakka adatia for resale were not sales within the Province, because the agent only found buyers, realised the price, and remitted the balance; tax was therefore not payable on those consignments. Sales against orders received before commencement of the Act were also taxable, as the protective proviso applied only to the special class of contracts defined by the Act and the goods were not unconditionally appropriated before despatch. en-us Wed, 19 Sep 1951 00:00:00 +0530 Thu, 28 Feb 2013 09:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127180 Sales to dealers who failed to apply for registration within the prescribed time were not deductible from taxable turnover, except for the specific item linked to a purchaser who had applied in time. Goods sent to a Calcutta pakka adatia for resale were not sales within the Province, because the agent only found buyers, realised the price, and remitted the balance; tax was therefore not payable on those consignments. Sales against orders received before commencement of the Act were also taxable, as the protective proviso applied only to the special class of contracts defined by the Act and the goods were not unconditionally appropriated before despatch. Case-Laws VAT and Sales Tax Wed, 19 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127180