https://www.taxtmi.com/caselaws?id=171472 Delegated legislation cannot enlarge a statutory presumption or create a new deeming fiction beyond the scope of the parent Act; Rule 74(2) and the Explanation to Bye-law 24(5) were therefore ultra vires because they treated weighment, measurement or counting within the market area as sufficient to deem a sale. In determining the place of sale of specific goods, the decisive test is the parties' intention as shown by the contract, conduct and surrounding circumstances under the Sale of Goods Act. On the facts, the goods were despatched at the purchaser's risk, transit loss remained the purchaser's concern, and title had passed on despatch from Kerala, so the sale was completed in Kerala and not Hyderabad. en-us Wed, 07 May 1997 00:00:00 +0530 Tue, 21 Jul 2015 14:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171472 Delegated legislation cannot enlarge a statutory presumption or create a new deeming fiction beyond the scope of the parent Act; Rule 74(2) and the Explanation to Bye-law 24(5) were therefore ultra vires because they treated weighment, measurement or counting within the market area as sufficient to deem a sale. In determining the place of sale of specific goods, the decisive test is the parties' intention as shown by the contract, conduct and surrounding circumstances under the Sale of Goods Act. On the facts, the goods were despatched at the purchaser's risk, transit loss remained the purchaser's concern, and title had passed on despatch from Kerala, so the sale was completed in Kerala and not Hyderabad. Case-Laws Indian Laws Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171472