https://www.taxtmi.com/caselaws?id=149876 Actual delivery, not mere transfer of title, risk, or railway receipts, determines whether cement despatched from Madhya Pradesh to purchasers outside the State is treated as an outside sale under article 286(1)(a); on the stated facts, the goods were not delivered in Madhya Pradesh, so the outside-State sales were not taxable there. An exemption for cement sold to the Madhya Pradesh Electricity Board applied only where the goods were directly used in generation or distribution of electrical energy; cement used for office buildings and staff quarters did not satisfy that condition, so the exemption was unavailable. Availability of an appellate remedy was only a discretionary factor under article 226 and did not bar relief where the facts were admitted. en-us Thu, 14 Jan 1971 00:00:00 +0530 Sat, 04 May 2013 16:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149876 Actual delivery, not mere transfer of title, risk, or railway receipts, determines whether cement despatched from Madhya Pradesh to purchasers outside the State is treated as an outside sale under article 286(1)(a); on the stated facts, the goods were not delivered in Madhya Pradesh, so the outside-State sales were not taxable there. An exemption for cement sold to the Madhya Pradesh Electricity Board applied only where the goods were directly used in generation or distribution of electrical energy; cement used for office buildings and staff quarters did not satisfy that condition, so the exemption was unavailable. Availability of an appellate remedy was only a discretionary factor under article 226 and did not bar relief where the facts were admitted. Case-Laws VAT and Sales Tax Thu, 14 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149876