https://www.taxtmi.com/caselaws?id=156867 Pucca delivery order transactions were treated as sales only when the goods ultimately reached the last endorsee, because the document operates as a title document and intermediate endorsements alone do not constitute a sale. The decisive factor was actual delivery of the goods; once delivery to the ultimate endorsee was found, the prior transactions matured into sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. In reference jurisdiction, that factual finding was not open to reappraisal or reopening by the Tribunal. en-us Fri, 30 Nov 1990 00:00:00 +0530 Wed, 25 Sep 2013 16:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156867 Pucca delivery order transactions were treated as sales only when the goods ultimately reached the last endorsee, because the document operates as a title document and intermediate endorsements alone do not constitute a sale. The decisive factor was actual delivery of the goods; once delivery to the ultimate endorsee was found, the prior transactions matured into sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. In reference jurisdiction, that factual finding was not open to reappraisal or reopening by the Tribunal. Case-Laws VAT and Sales Tax Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156867