https://www.taxtmi.com/caselaws?id=127488 Supplies made under a consignment arrangement were held not to be sales to the company for Bombay sales tax purposes, because the appellants retained a continuing right to recall the goods before sale. The contractual and accounting features pointed to agency rather than transfer of ownership: goods were received on consignment, billing was in the company's name, and the company was required to remit sale proceeds. The Court distinguished commission-sale authorities where the agent dealt in its own right and found no transfer of property on dispatch. The arrangement therefore did not attract liability under the Bombay Sales Tax Act, 1953. en-us Mon, 09 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 12:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127488 Supplies made under a consignment arrangement were held not to be sales to the company for Bombay sales tax purposes, because the appellants retained a continuing right to recall the goods before sale. The contractual and accounting features pointed to agency rather than transfer of ownership: goods were received on consignment, billing was in the company's name, and the company was required to remit sale proceeds. The Court distinguished commission-sale authorities where the agent dealt in its own right and found no transfer of property on dispatch. The arrangement therefore did not attract liability under the Bombay Sales Tax Act, 1953. Case-Laws VAT and Sales Tax Mon, 09 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127488