https://www.taxtmi.com/caselaws?id=36395 In sales of goods dispatched f.o.r. destination with railway receipts drawn to self and later endorsed to purchasers, the decisive questions were where title passed and where the price became payable for section 4A(6)(b) of the Income-tax Act, 1922. On the facts found, the bank collected the hundis as agent of the assessee, and the goods were treated as passing to the customers in Part A and C States. The sale proceeds were therefore regarded as accruing in those States, rather than at the place of dispatch. en-us Thu, 20 Mar 1980 00:00:00 +0530 Mon, 22 Mar 2010 11:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36395 In sales of goods dispatched f.o.r. destination with railway receipts drawn to self and later endorsed to purchasers, the decisive questions were where title passed and where the price became payable for section 4A(6)(b) of the Income-tax Act, 1922. On the facts found, the bank collected the hundis as agent of the assessee, and the goods were treated as passing to the customers in Part A and C States. The sale proceeds were therefore regarded as accruing in those States, rather than at the place of dispatch. Case-Laws Income Tax Thu, 20 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36395