https://www.taxtmi.com/caselaws?id=127259 Goods handed to a carrier for transmission to real consignees under a contract of sale were treated as delivered to the buyer, and the transfer of property was completed at the point of despatch because no right of disposal was reserved by the seller. On those facts, the turnover arising from jute despatched to the presses as consignees was taxable as a sale under the Assam Sales Tax Act, 1947. The earlier authority relied on by the assessee was distinguished because there was no finding that the consignments were sent to the seller's own agents or that title was retained. en-us Tue, 29 Jul 1952 00:00:00 +0530 Wed, 06 Mar 2013 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127259 Goods handed to a carrier for transmission to real consignees under a contract of sale were treated as delivered to the buyer, and the transfer of property was completed at the point of despatch because no right of disposal was reserved by the seller. On those facts, the turnover arising from jute despatched to the presses as consignees was taxable as a sale under the Assam Sales Tax Act, 1947. The earlier authority relied on by the assessee was distinguished because there was no finding that the consignments were sent to the seller's own agents or that title was retained. Case-Laws VAT and Sales Tax Tue, 29 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127259