1952 (4) TMI 28

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....r in appeal: "Some claims made by the appellants for lost consignments have been paid for by the Railways. It is argued that these should not be counted towards taxable goods. It is evident that full sale prices are recovered from the Railways for the lost consignments. The re- coveries, therefore, are virtually for sale. These are, therefore, liable to sales tax." Neither of the learned counse....

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....ossibility of the applicant being the consignor, instead of the consignee. Whatever be the position, it should be clear that there has been no transfer of property to the Railway Company or, for that matter, to anyone else. It is im- material if the amount received by way of damages should represent the full price of the goods lost. The learned Commissioner has obvi- ously overlooked the fact that....