https://www.taxtmi.com/caselaws?id=157918 The court held that the surcharge was not leviable as the appropriation of goods took place in a non-surcharge area, determining the situs of sale based on where the goods were at the time of their appropriation to the contract of sale. The passing of property and delivery terms were deemed irrelevant. The appeals were allowed, setting aside the Joint Commissioner's order, with no costs incurred. 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 The court held that the surcharge was not leviable as the appropriation of goods took place in a non-surcharge area, determining the situs of sale based on where the goods were at the time of their appropriation to the contract of sale. The passing of property and delivery terms were deemed irrelevant. The appeals were allowed, setting aside the Joint Commissioner's order, with no costs incurred. Case-Laws VAT and Sales Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157918