https://www.taxtmi.com/caselaws?id=127981 For sales-tax purposes, the situs of tea-chest sales depended on the composite character of the transaction, not merely on where title passed or delivery to a carrier occurred. Because the contracts, payment, and delivery arrangements showed elements spread across States and the goods were for despatch and consumption outside Assam, the transactions were not intra-State sales taxable in Assam. A deduction from gross turnover for sales to registered dealers could be claimed only on proof of the statutory ingredients, including a proper declaration as a permissible mode of proof; the authorities were entitled to insist on that proof, and the deduction was not established on the record. en-us Mon, 08 Jun 1959 00:00:00 +0530 Mon, 25 Mar 2013 15:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127981 For sales-tax purposes, the situs of tea-chest sales depended on the composite character of the transaction, not merely on where title passed or delivery to a carrier occurred. Because the contracts, payment, and delivery arrangements showed elements spread across States and the goods were for despatch and consumption outside Assam, the transactions were not intra-State sales taxable in Assam. A deduction from gross turnover for sales to registered dealers could be claimed only on proof of the statutory ingredients, including a proper declaration as a permissible mode of proof; the authorities were entitled to insist on that proof, and the deduction was not established on the record. Case-Laws VAT and Sales Tax Mon, 08 Jun 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127981