https://www.taxtmi.com/caselaws?id=129032 For Article 286(1)(a), taxability turns on whether goods were actually delivered outside the State for consumption there, meaning physical delivery or delivery putting the buyer in possession. Mere appropriation of specific goods, transfer of property within the State, or symbolic delivery through entrustment to a carrier or handing over railway receipts is not enough. The text notes that, on the record discussed, no authority had found actual physical delivery within the State, and the Tribunal gave no independent reasoning to support a contrary conclusion. It therefore explains that the assessment could not be sustained on that basis and that the assessee was entitled to relief. en-us Tue, 28 Jul 1964 00:00:00 +0530 Tue, 16 Apr 2013 16:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129032 For Article 286(1)(a), taxability turns on whether goods were actually delivered outside the State for consumption there, meaning physical delivery or delivery putting the buyer in possession. Mere appropriation of specific goods, transfer of property within the State, or symbolic delivery through entrustment to a carrier or handing over railway receipts is not enough. The text notes that, on the record discussed, no authority had found actual physical delivery within the State, and the Tribunal gave no independent reasoning to support a contrary conclusion. It therefore explains that the assessment could not be sustained on that basis and that the assessee was entitled to relief. Case-Laws VAT and Sales Tax Tue, 28 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129032