https://www.taxtmi.com/caselaws?id=127543 Taxing nexus under the Madras General Sales Tax Act depended on where property in the groundnut goods passed under the sale contracts. In the Bombay transactions, delivery terms at Marmagoa, weighment and quality acceptance, payment against railway receipts, and the use of railway consignment in the buyer's name showed that title was not intended to pass unconditionally in Madras, so the sales were outside the State. In the arthia transactions, the contract structure, port-pass terms, inspection and rejection rights, and the absence of direct privity between constituent and assessee led to the same result. The assessee was therefore not liable to sales tax on either class of transactions. en-us Thu, 16 Feb 1956 00:00:00 +0530 Tue, 12 Mar 2013 10:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127543 Taxing nexus under the Madras General Sales Tax Act depended on where property in the groundnut goods passed under the sale contracts. In the Bombay transactions, delivery terms at Marmagoa, weighment and quality acceptance, payment against railway receipts, and the use of railway consignment in the buyer's name showed that title was not intended to pass unconditionally in Madras, so the sales were outside the State. In the arthia transactions, the contract structure, port-pass terms, inspection and rejection rights, and the absence of direct privity between constituent and assessee led to the same result. The assessee was therefore not liable to sales tax on either class of transactions. Case-Laws VAT and Sales Tax Thu, 16 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127543