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Report No. 30

109. Huseinali's case.-

Commissioner of Sales Tax, Eastern Division, Nagpur v. Husenali Adamji & Co., 1959 Supp 2 SCR 702 (715 to 717): AIR 1959 SC 887 (regarding appropriation of goods) (section 23, Sale of Goods Act): 10 STC 297., was not a case of an inter-State sale. But it was held on a proper construction of the contract, that the property in the goods sent did not pass to the buyer by mere delivery to the railways, but passed at Amber nath outside the State of C.P. when the goods were appropriated by the factory with the assent of the seller with the meaning of section 23 of the India Sale of Goods Act, 1930.



Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back




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