https://www.taxtmi.com/caselaws?id=153549 Goods moved from the factory to the head office for assembly and supply under a contract were not treated as a separate sale between the assessee and its own office, because the goods were appropriated at Delhi and title passed there to the buyer; Central sales tax was therefore not chargeable on the pumping sets. By contrast, the assessment on the spare parts was found sustainable, as no error was shown in the Tribunal's view that they were liable to assessment. The matter thus resulted in partial relief, limited to exclusion of the pumping sets from Central sales tax. en-us Mon, 10 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 17:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153549 Goods moved from the factory to the head office for assembly and supply under a contract were not treated as a separate sale between the assessee and its own office, because the goods were appropriated at Delhi and title passed there to the buyer; Central sales tax was therefore not chargeable on the pumping sets. By contrast, the assessment on the spare parts was found sustainable, as no error was shown in the Tribunal's view that they were liable to assessment. The matter thus resulted in partial relief, limited to exclusion of the pumping sets from Central sales tax. Case-Laws VAT and Sales Tax Mon, 10 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153549