TaxTMI 
TaxTMI 
1954 (3) TMI 58
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....s tax which was levied from him by the Government and which he paid under protest. The main question in both the cases is whether in respect of the two transactions, the sales took place within the State of Madras or outside the State. In both cases, the goods were sent by rail consigned to self and the railway receipt was sent to the agents of the plaintiffs outside Madras on condition that it should be given to the buyer on payment of the sale price. There is one clause in the invoice to the effect that the responsibility of the seller ceases after the goods are booked and the railway receipt obtained and sent to the party. It is on account of this clause, it was contended before the taxing officers, as well as before the lower court and ....
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....itself. But, as has been pointed out by Pollock and Mullah, at page 122 of the Sale of Goods Act, such a clause is not inconsistent with the ownership continuing with the vendors themselves. The observations of Lord Hatherley in Anderson v. Morice(1), are extracted at page 123 of the book and they are as under: "It is perfectly conceivable, indeed, in many cases it has been so as a matter of fact, that a person selling some goods at a distant place to a person living in this country, may say, 'I am perfectly willing to sell you these goods; I am perfectly willing to complete the cargo so to be sold, but I do not intend to be at the risk of their loss during the transit or on the voyage, and although you will not be expected to pay for the ....
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....ed, a sale within the Province of Madras according to the provisions of the Madras Sales Tax Act and no tax could be levied upon such a transaction under the provisions of the Act." The cases under appeal are on all fours with the above case and the principles will apply to the cases under appeal. Learned counsel for the appellant relies upon the decision in Brij Coomaree v. Salamander Fire Insurance Co.(1) There the observations of Maclean, C.J., are: "It seems to me that there are certain clauses in the agreement of the 16th January, 1903, which point strongly to the conclusion that the property was intended to pass and did pass to the buyer upon the exe- cution of the contract. The provision that the sellers might on the hap- pening of a....