https://www.taxtmi.com/caselaws?id=148288 The Appellate Tribunal determined that the petitioners were liable for sales tax under the General Sales Tax Act for the years in question. It was established that the contracts with customers were for vehicles inclusive of bodies, not just chassis. The Tribunal found that property rights in the vehicles passed only upon delivery in the State of Kerala. The petitioners' claim of being the first seller for a specific model truck was rejected. One revision case was dismissed, and orders in other cases were set aside for further review by the Tribunal, with no costs awarded. en-us Wed, 26 Jul 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148288 The Appellate Tribunal determined that the petitioners were liable for sales tax under the General Sales Tax Act for the years in question. It was established that the contracts with customers were for vehicles inclusive of bodies, not just chassis. The Tribunal found that property rights in the vehicles passed only upon delivery in the State of Kerala. The petitioners' claim of being the first seller for a specific model truck was rejected. One revision case was dismissed, and orders in other cases were set aside for further review by the Tribunal, with no costs awarded. Case-Laws VAT and Sales Tax Wed, 26 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148288