https://www.taxtmi.com/caselaws?id=148411 F.O.R. Khandwa terms do not by themselves establish that delivery occurred inside Madhya Pradesh for sales tax purposes; the situs of sale must be determined from the whole contract. Payment against railway receipts also could not, on its own, prove an intra-State sale. Because the Board of Revenue had relied only on the F.O.R. notation and had not examined all contractual terms, the transactions could not be assessed as inside sales on that basis alone. The matter was therefore remitted for reconsideration of the revision petitions in light of the complete contract. en-us Fri, 12 Jul 1968 00:00:00 +0530 Fri, 26 Apr 2013 17:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148411 F.O.R. Khandwa terms do not by themselves establish that delivery occurred inside Madhya Pradesh for sales tax purposes; the situs of sale must be determined from the whole contract. Payment against railway receipts also could not, on its own, prove an intra-State sale. Because the Board of Revenue had relied only on the F.O.R. notation and had not examined all contractual terms, the transactions could not be assessed as inside sales on that basis alone. The matter was therefore remitted for reconsideration of the revision petitions in light of the complete contract. Case-Laws VAT and Sales Tax Fri, 12 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148411