https://www.taxtmi.com/caselaws?id=154186 For sales tax purposes, the situs of a purchase depends on the statutory rules in the Tamil Nadu General Sales Tax Act: specific goods are purchased where they are when the bargain is concluded, while unascertained goods are purchased where they are appropriated to the contract. Egyptian cotton was not shown to have been identified as specific goods, and the purchaser did not prove appropriation in the United Arab Republic, so the transaction was treated as a local purchase within Tamil Nadu. A contractual clause deeming property to pass on signing could not override the fiscal statute's rules on taxable situs, because private agreement cannot displace statutory incidence of tax. en-us Mon, 17 Jan 1983 00:00:00 +0530 Fri, 09 Aug 2013 18:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154186 For sales tax purposes, the situs of a purchase depends on the statutory rules in the Tamil Nadu General Sales Tax Act: specific goods are purchased where they are when the bargain is concluded, while unascertained goods are purchased where they are appropriated to the contract. Egyptian cotton was not shown to have been identified as specific goods, and the purchaser did not prove appropriation in the United Arab Republic, so the transaction was treated as a local purchase within Tamil Nadu. A contractual clause deeming property to pass on signing could not override the fiscal statute's rules on taxable situs, because private agreement cannot displace statutory incidence of tax. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154186