Individual Purchase Orders Form Contracts for Intra-State Sales; Ownership Retained by Assessee Despite Multi-State Storage.

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Full Text of the Document

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....Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods constituted Contract between parties. Thus, the sale effected pursuant to such Purchase Orders is an Intra-State sale in that State. It is so because, whilst Goods were stored in various States, the ownership and title of goods vested with the assessee. - HC....