https://www.taxtmi.com/caselaws?id=178167 In a contract for sale of forest produce treated as unascertained goods, property passed when the bamboos were severed and extracted from the forest land, with measurement at the check-post and transit passes serving only as movement and accounting controls. An enhanced rate notified from 16-01-1969 could not be applied retrospectively to bamboos already cut and appropriated before that date, so the later demand at the higher rate was unsustainable and the excess amount recovered was refundable with interest for the relevant period. en-us Thu, 10 Oct 1985 00:00:00 +0530 Fri, 29 Jan 2016 12:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178167 In a contract for sale of forest produce treated as unascertained goods, property passed when the bamboos were severed and extracted from the forest land, with measurement at the check-post and transit passes serving only as movement and accounting controls. An enhanced rate notified from 16-01-1969 could not be applied retrospectively to bamboos already cut and appropriated before that date, so the later demand at the higher rate was unsustainable and the excess amount recovered was refundable with interest for the relevant period. Case-Laws VAT and Sales Tax Thu, 10 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178167