https://www.taxtmi.com/caselaws?id=127791 Transactions under a chain of contracts were treated as separate sales because the goods, once appropriated, passed to the intermediate buyers, who dealt with their own purchasers as sellers. Delivery through mill letters to ultimate buyers was only execution of the contractual chain and operated as delivery on behalf of the appellants, not as a mere assignment of contractual rights. Novation under section 62 of the Indian Contract Act was absent because the original contract with the mills was not extinguished or replaced by a new contract. The sales tax assessment was therefore valid. en-us Wed, 01 Apr 1959 00:00:00 +0530 Sat, 16 Mar 2013 16:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127791 Transactions under a chain of contracts were treated as separate sales because the goods, once appropriated, passed to the intermediate buyers, who dealt with their own purchasers as sellers. Delivery through mill letters to ultimate buyers was only execution of the contractual chain and operated as delivery on behalf of the appellants, not as a mere assignment of contractual rights. Novation under section 62 of the Indian Contract Act was absent because the original contract with the mills was not extinguished or replaced by a new contract. The sales tax assessment was therefore valid. Case-Laws VAT and Sales Tax Wed, 01 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127791