https://www.taxtmi.com/caselaws?id=157918 For unascertained or future goods, the situs of sale under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is fixed by the place and time of appropriation to the contract, not by the later passing of property. Delivery to a carrier for transmission to the buyer may constitute appropriation, and f.o.r. terms or buyer inspection at destination do not defer appropriation where the goods are loaded and handed over at the seller's place. On that basis, surcharge was not leviable because appropriation occurred in the non-surcharge area, not at the buyer's premises. en-us Tue, 28 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157918 For unascertained or future goods, the situs of sale under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 is fixed by the place and time of appropriation to the contract, not by the later passing of property. Delivery to a carrier for transmission to the buyer may constitute appropriation, and f.o.r. terms or buyer inspection at destination do not defer appropriation where the goods are loaded and handed over at the seller's place. On that basis, surcharge was not leviable because appropriation occurred in the non-surcharge area, not at the buyer's premises. Case-Laws VAT and Sales Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157918