1962 (12) TMI 46

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....the seller shall be liable for the tax on the turnover for which the goods are sold by him at such point, and where the taxable point so specified is a point of purchase, the buyer shall be liable for the tax on the turnover for which the goods are bought by him at such point. Cotton yarn, the commodity with which we are concerned, was part of item No. 24 of Schedule I. 2.. By a notification under section 5(vii) dated 1st April, 1958, the Government of Kerala specified the point liable to tax under section 3(1) in respect of item No. 24 of Schedule I as the "first sale in the State by a dealer who is not exempt from taxation under section 3(3)". The notification was published in the Kerala Gazette, Extraordinary, No. 53, dated 1st April,....

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.... inter-State sales did not take place in this State, then the question whether the notification contemplates the first sale in point of time or the first sale that attracts the tax will not arise for consideration. 7.. The situs of an inter-State sale has to be determined in the light of section 4 of the Central Sales Tax Act, 1956. Sub-section (2) of that section provides: "A sale or purchase of goods shall be deemed to take place inside a State if the goods are within the State- (a) in the case of specific or ascertained goods, at the time the contract of sale is made; and (b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent o....