https://www.taxtmi.com/caselaws?id=127230 Where contracts required delivery at the buyers' mills or godowns in Calcutta and payment was tied to delivery of documents, inspection and weighment at destination, shipment to a carrier in Assam did not itself pass property in the unascertained goods. Applying the Sale of Goods Act, the court held that appropriation and the parties' intention controlled when title passed, and the delivery to the carrier was only part of carriage, not performance of the contractual delivery obligation. The sellers therefore retained the right of disposal until destination, so the consignments did not amount to sales in Assam and were not taxable under the Assam Sales Tax Act, 1947. en-us Tue, 27 May 1952 00:00:00 +0530 Tue, 05 Mar 2013 17:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127230 Where contracts required delivery at the buyers' mills or godowns in Calcutta and payment was tied to delivery of documents, inspection and weighment at destination, shipment to a carrier in Assam did not itself pass property in the unascertained goods. Applying the Sale of Goods Act, the court held that appropriation and the parties' intention controlled when title passed, and the delivery to the carrier was only part of carriage, not performance of the contractual delivery obligation. The sellers therefore retained the right of disposal until destination, so the consignments did not amount to sales in Assam and were not taxable under the Assam Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Tue, 27 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127230