TMI Blog1959 (2) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... estion that arises for consideration in the appeal is whether the appellant is entitled to a refund of the sales tax that he paid in respect of the turnover for the period 26th January, 1950, to 31st March, 1950. The Subordinate Judge held that the contracts were all concluded in the State of Andhra and that he was consequently not entitled to a refund of the sales tax paid by him. He also held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l delivery. If not delivered, we sell the stock there in our own name. The above terms of the sale are all oral. The goods are weighed here by us, and by them there ..All loss of stock sent by rail is borne by us when sent to customers outside the Province." We accept his evidence and hold that the property in the goods does not pass until the hundi is honoured by the customer outside the State. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns Ltd. v. Assistant Commissioner of Sales Tax Others[1955] 6 S.T C. 627; [1955] 2 S.C R. 488. and Sri Rama Purchase and Sale Society Ltd. v. The State[1958] 9 S.T.C. 761; 1958 A.L.T 816., Sri D.V. Reddi Panthulu, the learned Advocate for the respondent, did not rely upon the Sales Tax Continuance Order of 1950 as validating the levy. There is no substance in the contention of Sri D.V. Reddi Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection does not preclude the appellant from recovering the sales tax collected from him. In the result, the appeal is allowed in respect of the sales tax recovered on the turnover during the period 26th January, 1950, to 31st March, 1950, in regard to the transactions referred to supra. The amount will be determined by the Court below. The appeal is allowed as aforesaid and the suit is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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