https://www.taxtmi.com/caselaws?id=425985 Appropriation of unascertained goods means only earmarking or identification and does not, by itself, complete a sale under the Tamil Nadu General Sales Tax Act, 1959 because transfer of property remains essential. It is relevant only for determining the situs of sale in cases involving unascertained or future goods, and does not fix the time of sale where property has not passed. Freight charges for transporting crude oil to the buyer's storage point were not deductible from taxable turnover under Rule 6(c)(i) because the seller remained obliged to deliver the goods there, and the freight formed part of the sale price. en-us Fri, 29 Jul 2022 00:00:00 +0530 Fri, 05 Aug 2022 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425985 Appropriation of unascertained goods means only earmarking or identification and does not, by itself, complete a sale under the Tamil Nadu General Sales Tax Act, 1959 because transfer of property remains essential. It is relevant only for determining the situs of sale in cases involving unascertained or future goods, and does not fix the time of sale where property has not passed. Freight charges for transporting crude oil to the buyer's storage point were not deductible from taxable turnover under Rule 6(c)(i) because the seller remained obliged to deliver the goods there, and the freight formed part of the sale price. Case-Laws VAT and Sales Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425985