https://www.taxtmi.com/caselaws?id=155102 Coal purchases were treated as taking place outside Bombay because the goods were despatched from Bihar on f.o.r. terms, inspected by the buyer's agent at the Bihar railhead, and actually delivered there. Under Article 286(1)(a) and the then applicable constitutional explanation, the place of actual delivery as a direct result of the sale governed the situs of the purchase for tax purposes. Since delivery occurred in Bihar, the deeming provision did not treat the transaction as occurring in Bombay, and the passing of property there did not alter that result. The purchases were therefore not taxable as purchases within Bombay. en-us Wed, 12 Feb 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155102 Coal purchases were treated as taking place outside Bombay because the goods were despatched from Bihar on f.o.r. terms, inspected by the buyer's agent at the Bihar railhead, and actually delivered there. Under Article 286(1)(a) and the then applicable constitutional explanation, the place of actual delivery as a direct result of the sale governed the situs of the purchase for tax purposes. Since delivery occurred in Bihar, the deeming provision did not treat the transaction as occurring in Bombay, and the passing of property there did not alter that result. The purchases were therefore not taxable as purchases within Bombay. Case-Laws VAT and Sales Tax Wed, 12 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155102