https://www.taxtmi.com/caselaws?id=127299 Property in timber sleepers passed when they were inspected, passed and branded at Jogbani, because the goods were unconditionally appropriated to the contract at that point. Later re-inspection, risk allocation, and payment conditions did not shift the place of transfer. Once title passed within Bihar, the transaction fell within the Bihar Sales Tax Act even though the contract and manufacture were outside the State. The right of re-inspection and possible rejection did not make the arrangement a sale or return contract under Section 24 of the Sale of Goods Act; it remained a conditional sale. en-us Tue, 23 Feb 1954 00:00:00 +0530 Thu, 07 Mar 2013 10:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127299 Property in timber sleepers passed when they were inspected, passed and branded at Jogbani, because the goods were unconditionally appropriated to the contract at that point. Later re-inspection, risk allocation, and payment conditions did not shift the place of transfer. Once title passed within Bihar, the transaction fell within the Bihar Sales Tax Act even though the contract and manufacture were outside the State. The right of re-inspection and possible rejection did not make the arrangement a sale or return contract under Section 24 of the Sale of Goods Act; it remained a conditional sale. Case-Laws VAT and Sales Tax Tue, 23 Feb 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127299