https://www.taxtmi.com/caselaws?id=129036 Goods delivered at Calcutta to the inspecting authority were held to be sold within West Bengal because the seller's contractual obligation ended on local delivery and approval. Payment became due immediately after inspection, and the later movement of goods to Kanpur was a subsequent governmental matter, not part of the seller's sale obligation. As no contractual inter-State movement formed part of the transaction, property passed on delivery and acceptance in West Bengal. The sale was therefore neither an outside-State nor an exempt inter-State sale, and sales tax was payable in West Bengal. en-us Wed, 09 Dec 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129036 Goods delivered at Calcutta to the inspecting authority were held to be sold within West Bengal because the seller's contractual obligation ended on local delivery and approval. Payment became due immediately after inspection, and the later movement of goods to Kanpur was a subsequent governmental matter, not part of the seller's sale obligation. As no contractual inter-State movement formed part of the transaction, property passed on delivery and acceptance in West Bengal. The sale was therefore neither an outside-State nor an exempt inter-State sale, and sales tax was payable in West Bengal. Case-Laws VAT and Sales Tax Wed, 09 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129036