https://www.taxtmi.com/caselaws?id=150740 Goods despatched against buyers' orders were treated as ascertained goods because the invoices showed prior acceptance of the contracts with settled quality, quantity and price, and specific goods had been appropriated to those contracts. The Madras branch office was only collecting payment and did not change the inter-State character of the transactions. As the movement of goods commenced from outside Madras pursuant to the concluded contracts, taxing jurisdiction lay with the State from which the goods moved, and the Madras assessing authority lacked power to reopen and assess the turnover to Central sales tax. The impugned assessment orders were therefore without jurisdiction and were quashed. en-us Thu, 09 Aug 1973 00:00:00 +0530 Wed, 22 May 2013 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150740 Goods despatched against buyers' orders were treated as ascertained goods because the invoices showed prior acceptance of the contracts with settled quality, quantity and price, and specific goods had been appropriated to those contracts. The Madras branch office was only collecting payment and did not change the inter-State character of the transactions. As the movement of goods commenced from outside Madras pursuant to the concluded contracts, taxing jurisdiction lay with the State from which the goods moved, and the Madras assessing authority lacked power to reopen and assess the turnover to Central sales tax. The impugned assessment orders were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 09 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150740