https://www.taxtmi.com/caselaws?id=127835 Property in unascertained sawar logs was held to pass only on ascertainment and appropriation at Ambernath, because the contract reserved inspection, measurement and rejection there; delivery to carriers from stations in the Central Provinces was not an unconditional transfer of title. Explanation II to section 2(g) of the Central Provinces and Berar Sales Tax Act applied only if the goods were actually in the Province when the contract was made, and that requirement was not proved. The deemed intra-Provincial sale therefore could not be invoked. en-us Tue, 21 Apr 1959 00:00:00 +0530 Fri, 09 Aug 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127835 Property in unascertained sawar logs was held to pass only on ascertainment and appropriation at Ambernath, because the contract reserved inspection, measurement and rejection there; delivery to carriers from stations in the Central Provinces was not an unconditional transfer of title. Explanation II to section 2(g) of the Central Provinces and Berar Sales Tax Act applied only if the goods were actually in the Province when the contract was made, and that requirement was not proved. The deemed intra-Provincial sale therefore could not be invoked. Case-Laws VAT and Sales Tax Tue, 21 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127835