https://www.taxtmi.com/caselaws?id=127827 For State sales tax purposes, a sale is completed only when property in the goods passes in the manner contemplated by the contract; consultation of the Sale of Goods Act is permissible for that limited purpose, but an inter-State transaction is excluded from the Assam Act's definition of sale. Delivery to a carrier in Assam was treated as constructive delivery, not actual delivery to the consignee, where the contract required inspection, acceptance, branding, loading and despatch under continuing control and risk remained with the contractor until destination. On that basis, the movement of wooden sleepers from Assam to outside the State was characterised as inter-State trade and not a taxable intra-State sale. en-us Mon, 05 May 1958 00:00:00 +0530 Mon, 18 Mar 2013 16:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127827 For State sales tax purposes, a sale is completed only when property in the goods passes in the manner contemplated by the contract; consultation of the Sale of Goods Act is permissible for that limited purpose, but an inter-State transaction is excluded from the Assam Act's definition of sale. Delivery to a carrier in Assam was treated as constructive delivery, not actual delivery to the consignee, where the contract required inspection, acceptance, branding, loading and despatch under continuing control and risk remained with the contractor until destination. On that basis, the movement of wooden sleepers from Assam to outside the State was characterised as inter-State trade and not a taxable intra-State sale. Case-Laws VAT and Sales Tax Mon, 05 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127827