TaxTMI 
TaxTMI 
2005 (4) TMI 580
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....he cable. Those purchase orders were construed as contracts. Pursuant to such purchase orders, the appellant was manufacturing and then transporting the cables to the various stations which had placed the orders. The Municipality to which the goods were being transported claimed octroi on the goods. According to the appellant, octroi was not payable as these goods belonged to the Government of India. The appellant claimed that by virtue of clause 12 of Notification No. 3/3/99-LIII-6555 dated 1-6-1999 all goods belonging to the Government of India were exempted from payment of octroi. As the Municipalities insisted on payment of octroi, a writ petition was filed in the High Court. The Punjab and Haryana High Court has by a very short order ....
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....tract for sale of specific goods in a deliverable stage. It is submitted that the property in the goods passed to the buyer when the contract was made and it was immaterial as to what was the time of delivery of goods. It was submitted that all the other clauses of the bid document were merely for the purposes of ensuring that proper quality goods had been supplied and did not relate to the passing of the property in the goods. We are unable to accept these submissions. The bid document i.e. the contract between the parties is very categoric as to when the property in the goods is to pass. Clause 5.5 and clause 6.1 of the bid document read as follows: "5.5. When the performance tests called for have been successfully carried out, the insp....