https://www.taxtmi.com/caselaws?id=127989 Actual delivery to the purchaser within the State for consumption there is determinative for sales tax purposes under Article 286 and the corresponding State exemption. Delivery to a common carrier is only constructive delivery, so despatch from factories outside the State does not by itself create an inter-State sale. On the stated facts, cement sold to the public was accepted and paid for within Mysore and actually delivered there, making it taxable by the State. Supplies under an annual rate contract were treated the same way: an F.O.R. ex-works clause and transit-risk allocation did not alter the fact that the sale was concluded and delivery effected within the State, so the supplies remained taxable. en-us Mon, 21 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 15:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127989 Actual delivery to the purchaser within the State for consumption there is determinative for sales tax purposes under Article 286 and the corresponding State exemption. Delivery to a common carrier is only constructive delivery, so despatch from factories outside the State does not by itself create an inter-State sale. On the stated facts, cement sold to the public was accepted and paid for within Mysore and actually delivered there, making it taxable by the State. Supplies under an annual rate contract were treated the same way: an F.O.R. ex-works clause and transit-risk allocation did not alter the fact that the sale was concluded and delivery effected within the State, so the supplies remained taxable. Case-Laws VAT and Sales Tax Mon, 21 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127989