https://www.taxtmi.com/caselaws?id=128103 Consignments delivered in Bihar were treated as sales under the Bihar Sales Tax Act because the movement of goods and actual delivery remained directly referable to the original contract of sale. Later arrangements entered into by the intermediary buyer did not break the continuity of the original transaction or create a separate sale with the ultimate buyers. As the seller retained rights and remedies only against the original buyer, and there was no privity with the end buyers, the subsequent dealings were only ancillary. The consignments therefore fell within the statutory explanation and were rightly assessed to sales tax; the petition was rejected and the assessment upheld. en-us Fri, 26 Feb 1960 00:00:00 +0530 Thu, 28 Mar 2013 17:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128103 Consignments delivered in Bihar were treated as sales under the Bihar Sales Tax Act because the movement of goods and actual delivery remained directly referable to the original contract of sale. Later arrangements entered into by the intermediary buyer did not break the continuity of the original transaction or create a separate sale with the ultimate buyers. As the seller retained rights and remedies only against the original buyer, and there was no privity with the end buyers, the subsequent dealings were only ancillary. The consignments therefore fell within the statutory explanation and were rightly assessed to sales tax; the petition was rejected and the assessment upheld. Case-Laws VAT and Sales Tax Fri, 26 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128103