https://www.taxtmi.com/caselaws?id=127461 Where sellers packed and shipped groundnut oil from Madras while retaining shipping documents only as security for unpaid price, property was held to pass at Madras, so the sales were local and not outside the Province. Reopening of the 1945-46 assessment was barred because the later-amended escaped-assessment provisions could not operate retrospectively to displace the then-applicable one-year limit, but reassessment for 1946-47 was upheld as within the amended three-year period. The assessee's deduction claim was treated as an enforceable turnover entitlement, while rebate was denied because it applied only where delivery was in fact outside the Province. en-us Wed, 05 May 1954 00:00:00 +0530 Mon, 11 Mar 2013 10:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127461 Where sellers packed and shipped groundnut oil from Madras while retaining shipping documents only as security for unpaid price, property was held to pass at Madras, so the sales were local and not outside the Province. Reopening of the 1945-46 assessment was barred because the later-amended escaped-assessment provisions could not operate retrospectively to displace the then-applicable one-year limit, but reassessment for 1946-47 was upheld as within the amended three-year period. The assessee's deduction claim was treated as an enforceable turnover entitlement, while rebate was denied because it applied only where delivery was in fact outside the Province. Case-Laws VAT and Sales Tax Wed, 05 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127461