https://www.taxtmi.com/caselaws?id=127567 An agreement to supply sawar logs from an undefined area was treated as one for unascertained or future goods, because no specific logs were identified at the time of contracting and no separate implied contract arose for each consignment when the logs were railed. Property in such goods passed only on unconditional appropriation, which occurred at Ambernath after the buyer's inspection and right of rejection, not on delivery to the railway. In the tax context, the Sales Tax Act's own definition of "goods" controlled, and the wider Sale of Goods Act definition could not be imported to enlarge Explanation II to section 2(g). The transactions were therefore not taxable sales under the Act. en-us Tue, 29 Jun 1954 00:00:00 +0530 Tue, 12 Mar 2013 12:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127567 An agreement to supply sawar logs from an undefined area was treated as one for unascertained or future goods, because no specific logs were identified at the time of contracting and no separate implied contract arose for each consignment when the logs were railed. Property in such goods passed only on unconditional appropriation, which occurred at Ambernath after the buyer's inspection and right of rejection, not on delivery to the railway. In the tax context, the Sales Tax Act's own definition of "goods" controlled, and the wider Sale of Goods Act definition could not be imported to enlarge Explanation II to section 2(g). The transactions were therefore not taxable sales under the Act. Case-Laws VAT and Sales Tax Tue, 29 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127567