https://www.taxtmi.com/caselaws?id=127708 Despatches of oilseeds to a pucca adatiya outside the Province were not shown to be taxable sales under the Sales Tax Act. Applying Explanation (II) to section 2(g) of the Sales Tax Act, 1947, the court held that the documents did not establish whether the transaction was a sale to the adatiya at Jabalpur or a sale to an undisclosed principal outside the State. In a pucca adati arrangement, a sale to the adatiya arises only on appropriation for himself; if he merely procures a customer, there is only one sale to the outside buyer. On the proved facts, no sale was shown to have occurred while the goods were still within the Province, so the reference was answered in favour of the assessee. en-us Mon, 26 Aug 1957 00:00:00 +0530 Thu, 14 Mar 2013 16:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127708 Despatches of oilseeds to a pucca adatiya outside the Province were not shown to be taxable sales under the Sales Tax Act. Applying Explanation (II) to section 2(g) of the Sales Tax Act, 1947, the court held that the documents did not establish whether the transaction was a sale to the adatiya at Jabalpur or a sale to an undisclosed principal outside the State. In a pucca adati arrangement, a sale to the adatiya arises only on appropriation for himself; if he merely procures a customer, there is only one sale to the outside buyer. On the proved facts, no sale was shown to have occurred while the goods were still within the Province, so the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 26 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127708