https://www.taxtmi.com/caselaws?id=176014 Contractual terms governed when property in goods passed under the Sale of Goods Act, 1930. Because the purchase conditions kept the goods at the supplier's risk until delivery, made delivery complete only after successful testing and issuance of the taking-over certificate, and treated receipt at site as the date of delivery, title was intended to pass only after those events. Section 19 operated according to that contractual intention, and Section 22 did not assist because the contract expressly postponed transfer of property. The certificate and departmental letter asserting Government ownership did not change the legal position, so the goods had not vested in the Government when they entered the municipal limits and octroi exemption was unavailable. en-us Wed, 27 Apr 2005 00:00:00 +0530 Fri, 18 Dec 2015 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176014 Contractual terms governed when property in goods passed under the Sale of Goods Act, 1930. Because the purchase conditions kept the goods at the supplier's risk until delivery, made delivery complete only after successful testing and issuance of the taking-over certificate, and treated receipt at site as the date of delivery, title was intended to pass only after those events. Section 19 operated according to that contractual intention, and Section 22 did not assist because the contract expressly postponed transfer of property. The certificate and departmental letter asserting Government ownership did not change the legal position, so the goods had not vested in the Government when they entered the municipal limits and octroi exemption was unavailable. Case-Laws VAT and Sales Tax Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176014