https://www.taxtmi.com/caselaws?id=127832 Carpets manufactured to order were not treated as sales by the manufacturer where title never vested in the assessees at any stage and was not transferred by them to the purchasers. The decisive test under the U.P. Sales Tax Act was whether the assessees acquired and then passed title in the goods; on the facts found, they acted only as commission manufacturers and not as dealers in respect of those carpets. Accordingly, the transactions were held outside the scope of taxable sales, and the assessees were not liable to sales tax on them. en-us Wed, 15 Apr 1959 00:00:00 +0530 Mon, 18 Mar 2013 17:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127832 Carpets manufactured to order were not treated as sales by the manufacturer where title never vested in the assessees at any stage and was not transferred by them to the purchasers. The decisive test under the U.P. Sales Tax Act was whether the assessees acquired and then passed title in the goods; on the facts found, they acted only as commission manufacturers and not as dealers in respect of those carpets. Accordingly, the transactions were held outside the scope of taxable sales, and the assessees were not liable to sales tax on them. Case-Laws VAT and Sales Tax Wed, 15 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127832