https://www.taxtmi.com/caselaws?id=127778 Sugar despatched outside Bihar under allotment orders issued under the Sugar and Sugar Products Control Order, 1946 was treated as sold in Bihar for sales tax purposes. The Court held that once the allotment order was communicated and the assessee appropriated the sugar in its factory in accordance with the allotment and despatch instructions, the contract of sale was completed in Bihar. It further held that appropriation of the sugar in a deliverable state, or at the latest when loaded for despatch, unconditionally passed property under the Sale of Goods Act, leaving no retained right of disposal. The despatches were therefore liable to tax under the Bihar Sales Tax Act, 1947. en-us Tue, 30 Sep 1958 00:00:00 +0530 Sat, 16 Mar 2013 15:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127778 Sugar despatched outside Bihar under allotment orders issued under the Sugar and Sugar Products Control Order, 1946 was treated as sold in Bihar for sales tax purposes. The Court held that once the allotment order was communicated and the assessee appropriated the sugar in its factory in accordance with the allotment and despatch instructions, the contract of sale was completed in Bihar. It further held that appropriation of the sugar in a deliverable state, or at the latest when loaded for despatch, unconditionally passed property under the Sale of Goods Act, leaving no retained right of disposal. The despatches were therefore liable to tax under the Bihar Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Tue, 30 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127778