https://www.taxtmi.com/caselaws?id=128885 An F.O.R. Mandla Fort timber contract was treated as a sale completed at the place of actual delivery, because the contractual terms showed inspection, despatch against military credit notes, forwarding of railway receipts, and payment on proof of despatch were all part of the transfer at Mandla. The buyer obtained the goods there, and the seller ceased to retain dominion after booking, so section 39(1) of the Sale of Goods Act, 1930 did not alter the agreed place of delivery. The later movement of timber outside Madhya Pradesh, made on the buyer's instructions after the sale was complete, did not bring the transaction within Article 286(1)(a) or section 27-A(1)(a). en-us Fri, 06 Mar 1964 00:00:00 +0530 Fri, 12 Apr 2013 18:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128885 An F.O.R. Mandla Fort timber contract was treated as a sale completed at the place of actual delivery, because the contractual terms showed inspection, despatch against military credit notes, forwarding of railway receipts, and payment on proof of despatch were all part of the transfer at Mandla. The buyer obtained the goods there, and the seller ceased to retain dominion after booking, so section 39(1) of the Sale of Goods Act, 1930 did not alter the agreed place of delivery. The later movement of timber outside Madhya Pradesh, made on the buyer's instructions after the sale was complete, did not bring the transaction within Article 286(1)(a) or section 27-A(1)(a). Case-Laws VAT and Sales Tax Fri, 06 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128885