https://www.taxtmi.com/caselaws?id=127499 Proof of despatch outside West Bengal for exemption under the Bengal Finance (Sales Tax) Act must be established by adequate evidence; book entries and mates' certificates alone were held insufficient where no bill of lading or comparable direct proof existed. Transfer of delivery orders was treated as transfer of a document of title passing property in goods, not merely an actionable claim, so the transactions formed part of taxable turnover. On that reasoning, the assessment additions were sustained and the revision petition failed. en-us Mon, 18 Jun 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127499 Proof of despatch outside West Bengal for exemption under the Bengal Finance (Sales Tax) Act must be established by adequate evidence; book entries and mates' certificates alone were held insufficient where no bill of lading or comparable direct proof existed. Transfer of delivery orders was treated as transfer of a document of title passing property in goods, not merely an actionable claim, so the transactions formed part of taxable turnover. On that reasoning, the assessment additions were sustained and the revision petition failed. Case-Laws VAT and Sales Tax Mon, 18 Jun 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127499