https://www.taxtmi.com/caselaws?id=127402 The Supreme Court allowed the State's appeal against the acquittal of respondents in Sales Tax Act cases. The Court held that the liability to pay sales tax is determined by the place where the property in goods passes, not just where the contract of sale is made. As goods were delivered and paid for in Fort Cochin, the property in the goods passed there, making the respondents liable for tax assessments. The burden of proof lies with the assessees to show sales did not occur in Fort Cochin. The convictions were restored, fines reduced, and tax liability confirmed, with a grace period granted for payment. en-us Fri, 30 Jul 1954 00:00:00 +0530 Fri, 08 Mar 2013 14:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127402 The Supreme Court allowed the State's appeal against the acquittal of respondents in Sales Tax Act cases. The Court held that the liability to pay sales tax is determined by the place where the property in goods passes, not just where the contract of sale is made. As goods were delivered and paid for in Fort Cochin, the property in the goods passed there, making the respondents liable for tax assessments. The burden of proof lies with the assessees to show sales did not occur in Fort Cochin. The convictions were restored, fines reduced, and tax liability confirmed, with a grace period granted for payment. Case-Laws VAT and Sales Tax Fri, 30 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127402