https://www.taxtmi.com/caselaws?id=127743 Endorsement and transfer of delivery orders for unascertained goods did not amount to a sale liable to sales tax under the Madras General Sales Tax Act. The charging provision applied only where property in goods had passed from a dealer, and the goods here remained part of a common bulk without specific identification or appropriation to any contract. Under sale of goods principles, title in unascertained goods passes only on unconditional appropriation and separation from the bulk. Until then, a delivery order is merely authority to take delivery, not a document transferring property. As the buyer had not acquired title, the tax assessment could not stand. en-us Thu, 27 Jun 1957 00:00:00 +0530 Fri, 15 Mar 2013 17:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127743 Endorsement and transfer of delivery orders for unascertained goods did not amount to a sale liable to sales tax under the Madras General Sales Tax Act. The charging provision applied only where property in goods had passed from a dealer, and the goods here remained part of a common bulk without specific identification or appropriation to any contract. Under sale of goods principles, title in unascertained goods passes only on unconditional appropriation and separation from the bulk. Until then, a delivery order is merely authority to take delivery, not a document transferring property. As the buyer had not acquired title, the tax assessment could not stand. Case-Laws VAT and Sales Tax Thu, 27 Jun 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127743