https://www.taxtmi.com/caselaws?id=149889 A change in the forum exercising revisional power did not affect the assessee's substantive rights because the revisional provision was procedural in character; the Deputy Commissioner was therefore competent to revise the assessment under section 20(2) of the Andhra Pradesh General Sales Tax Act. On the sale-location issue, an F.O.R. delivery clause in Andhra area did not by itself pass property there. Because the goods were consigned in the seller's name and the railway receipt went to the seller's bankers for release against payment, property passed only at Warangal, so the sale was completed in Telangana area. en-us Tue, 03 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 17:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149889 A change in the forum exercising revisional power did not affect the assessee's substantive rights because the revisional provision was procedural in character; the Deputy Commissioner was therefore competent to revise the assessment under section 20(2) of the Andhra Pradesh General Sales Tax Act. On the sale-location issue, an F.O.R. delivery clause in Andhra area did not by itself pass property there. Because the goods were consigned in the seller's name and the railway receipt went to the seller's bankers for release against payment, property passed only at Warangal, so the sale was completed in Telangana area. Case-Laws VAT and Sales Tax Tue, 03 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149889