https://www.taxtmi.com/caselaws?id=127943 Sales of tea grown by the seller qualified for exemption under section 5(v) of the Madras General Sales Tax Act where the contract contemplated delivery outside Madras and delivery was actually made there. The place where property passed was not the controlling test. Because the agreement allowed the buyer to nominate the place of delivery, and the buyer later directed dispatch to destinations outside the State, the contract was treated as one for actual outside-State delivery. The buyer's subsequent resale of the tea did not alter the character of the original delivery between the parties. en-us Thu, 17 Sep 1959 00:00:00 +0530 Mon, 25 Mar 2013 10:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127943 Sales of tea grown by the seller qualified for exemption under section 5(v) of the Madras General Sales Tax Act where the contract contemplated delivery outside Madras and delivery was actually made there. The place where property passed was not the controlling test. Because the agreement allowed the buyer to nominate the place of delivery, and the buyer later directed dispatch to destinations outside the State, the contract was treated as one for actual outside-State delivery. The buyer's subsequent resale of the tea did not alter the character of the original delivery between the parties. Case-Laws VAT and Sales Tax Thu, 17 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127943