https://www.taxtmi.com/caselaws?id=127481 The court determined that the sales tax levied by the Government on transactions occurred outside the State of Madras based on the transfer of ownership of goods through railway receipts. Despite a clause indicating the vendor's responsibility ceased after booking, the court emphasized that ownership remains with the sellers until the buyers obtain the railway receipts by paying the price at the destination outside Madras. The court upheld the lower court's judgment, confirming that the goods were effectively sold outside the State of Madras, dismissing the State's appeals and awarding costs against the State. en-us Mon, 22 Mar 1954 00:00:00 +0530 Mon, 11 Mar 2013 12:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127481 The court determined that the sales tax levied by the Government on transactions occurred outside the State of Madras based on the transfer of ownership of goods through railway receipts. Despite a clause indicating the vendor's responsibility ceased after booking, the court emphasized that ownership remains with the sellers until the buyers obtain the railway receipts by paying the price at the destination outside Madras. The court upheld the lower court's judgment, confirming that the goods were effectively sold outside the State of Madras, dismissing the State's appeals and awarding costs against the State. Case-Laws VAT and Sales Tax Mon, 22 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127481