https://www.taxtmi.com/caselaws?id=127655 Inter-State sales completed only when property in the goods passed, and not merely on dispatch, where the seller retained the right of disposal by sending railway receipts through banks and the buyers retired the documents only after payment. Because the purchasers became registered dealers before taking delivery, the sales were treated as completed after registration and the C form declarations were valid for concessional tax treatment under the Central Sales Tax Act. The disallowance of the concessional rate was therefore incorrect in law. en-us Tue, 03 Jul 1973 00:00:00 +0530 Wed, 13 Mar 2013 16:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127655 Inter-State sales completed only when property in the goods passed, and not merely on dispatch, where the seller retained the right of disposal by sending railway receipts through banks and the buyers retired the documents only after payment. Because the purchasers became registered dealers before taking delivery, the sales were treated as completed after registration and the C form declarations were valid for concessional tax treatment under the Central Sales Tax Act. The disallowance of the concessional rate was therefore incorrect in law. Case-Laws VAT and Sales Tax Tue, 03 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127655