https://www.taxtmi.com/caselaws?id=160263 Sales of tyres and tubes under the Tamil Nadu General Sales Tax Act, 1959 were treated as complete on appropriation of specific or ascertained goods to the contract, and not on later receipt of payment or delivery. The Act's scheme was applied to hold that, for unascertained or future goods, sale takes place when the goods are appropriated to the contract, while principles under the Sale of Goods Act on passing of property and reservation of the right of disposal were not determinative for intra-State sale timing. Segregation of the goods and entrustment to carriers under pro forma invoices constituted appropriation, so the assessee's contrary contention was rejected. en-us Wed, 22 Dec 1999 00:00:00 +0530 Fri, 13 Dec 2013 15:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160263 Sales of tyres and tubes under the Tamil Nadu General Sales Tax Act, 1959 were treated as complete on appropriation of specific or ascertained goods to the contract, and not on later receipt of payment or delivery. The Act's scheme was applied to hold that, for unascertained or future goods, sale takes place when the goods are appropriated to the contract, while principles under the Sale of Goods Act on passing of property and reservation of the right of disposal were not determinative for intra-State sale timing. Segregation of the goods and entrustment to carriers under pro forma invoices constituted appropriation, so the assessee's contrary contention was rejected. Case-Laws VAT and Sales Tax Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160263