https://www.taxtmi.com/caselaws?id=155988 Where goods are dispatched under documents that are not retired by the buyer, title does not pass merely on despatch and the transaction remains an unfructified sale rather than a completed sale or sales return. Sales tax attaches only to a completed sale, so tax collected on such a transaction is refundable. The time limit applicable to claims arising from sales returns could not be used to defeat the refund claim on these facts. The subsequent resale of the returned goods, with tax collected again, supported the conclusion that the original transaction had not culminated in a completed sale. en-us Thu, 26 Apr 1990 00:00:00 +0530 Wed, 11 Sep 2013 16:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155988 Where goods are dispatched under documents that are not retired by the buyer, title does not pass merely on despatch and the transaction remains an unfructified sale rather than a completed sale or sales return. Sales tax attaches only to a completed sale, so tax collected on such a transaction is refundable. The time limit applicable to claims arising from sales returns could not be used to defeat the refund claim on these facts. The subsequent resale of the returned goods, with tax collected again, supported the conclusion that the original transaction had not culminated in a completed sale. Case-Laws VAT and Sales Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155988