https://www.taxtmi.com/caselaws?id=128378 Rebate under section 5 of the U.P. Sales Tax Act was unavailable because the sales were not shown to be sales for delivery outside Uttar Pradesh. The contract was completed at Modinagar when the goods were loaded in wagons and property passed there; later despatch directions from the purchaser only governed post-sale movement and did not form part of the sale contract. On that basis, the statutory condition for rebate was not met, and the turnover remained taxable within the State. en-us Tue, 25 Jul 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128378 Rebate under section 5 of the U.P. Sales Tax Act was unavailable because the sales were not shown to be sales for delivery outside Uttar Pradesh. The contract was completed at Modinagar when the goods were loaded in wagons and property passed there; later despatch directions from the purchaser only governed post-sale movement and did not form part of the sale contract. On that basis, the statutory condition for rebate was not met, and the turnover remained taxable within the State. Case-Laws VAT and Sales Tax Tue, 25 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128378