1967 (7) TMI 102

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....directed against an order of the Board of Revenue dated 20th October, 1964, passed in exercise of its suo motu powers of revision. The appeal is confined only to a turnover of Rs. 21,02,712.34, which consists of admittedly inter-State sales of chassis. These sales were not originally brought to tax on the view that they took place prior to 1st July, 1957, on which date section 6, by a notification....

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....bills prepared by Ashok Leyland, Ltd., which is the assessee. This invoice bears Number VL. 163/57 dated 29th June, 1957, and is addressed to the G.M. Delhi Road Transport Authority, Scindia House, New Delhi. The chassis number, the engine number, the particulars of the front and rear tyres, the quantities of the vehicles covered by the invoice and other particulars as to the make and quality, etc....

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.... whether unascertained or future goods and the terms relating to appropriation, or the manner of delivery. The Board has merely relied on the facts we mentioned, namely, the assessee's own drivers driving out the vehicles whose insurance also happened to be in the assessee's name. That by itself may not be conclusive, and a satisfactory decision cannot be arrived at as to when the inter-State sale....

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....ch certain events take place or facts are to be found. Clause (a) to sub-section (2) will apply with reference to the time of a contract of sale and clause (b) with reference to the time of appropriation of the goods to the contract by the seller or by the buyer with or without the assent of one or the other. If this test is applied, namely, appropriation, as is contended for the assessee, the com....