https://www.taxtmi.com/caselaws?id=148545 For unascertained goods, the situs of sale under the Central Sales Tax Act is fixed by appropriation to the contract, not merely by shipment or movement between States. On the stated facts, the cement was identified only at Calcutta and delivery occurred after separation from bulk stock, so the taxable situs lay in West Bengal rather than Madras. The text also notes that an assessment made after expiry of the prescribed statutory period is without jurisdiction and unenforceable. Applied together, these principles led to the impugned assessment being treated as invalid both on taxability and limitation grounds. en-us Fri, 16 Aug 1968 00:00:00 +0530 Mon, 29 Apr 2013 17:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148545 For unascertained goods, the situs of sale under the Central Sales Tax Act is fixed by appropriation to the contract, not merely by shipment or movement between States. On the stated facts, the cement was identified only at Calcutta and delivery occurred after separation from bulk stock, so the taxable situs lay in West Bengal rather than Madras. The text also notes that an assessment made after expiry of the prescribed statutory period is without jurisdiction and unenforceable. Applied together, these principles led to the impugned assessment being treated as invalid both on taxability and limitation grounds. Case-Laws VAT and Sales Tax Fri, 16 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148545