https://www.taxtmi.com/caselaws?id=127891 Sales tax liability under the Madras General Sales Tax Act arose only on proof of an actual sale involving transfer of property in goods. The evidence showed advances to a mill, earmarking of sugar against those advances, and dispatch to named persons on instructions, but it did not establish that title first passed to the assessee and then to the ultimate purchasers. Mere appropriation by the seller did not transfer ownership without assent to that appropriation. As the department failed to prove two distinct sales, and the circumstances were equally consistent with the assessee acting as financier or commission agent, the disputed turnover was not taxable. en-us Wed, 06 Aug 1958 00:00:00 +0530 Fri, 22 Mar 2013 15:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127891 Sales tax liability under the Madras General Sales Tax Act arose only on proof of an actual sale involving transfer of property in goods. The evidence showed advances to a mill, earmarking of sugar against those advances, and dispatch to named persons on instructions, but it did not establish that title first passed to the assessee and then to the ultimate purchasers. Mere appropriation by the seller did not transfer ownership without assent to that appropriation. As the department failed to prove two distinct sales, and the circumstances were equally consistent with the assessee acting as financier or commission agent, the disputed turnover was not taxable. Case-Laws VAT and Sales Tax Wed, 06 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127891