TMI Blog1983 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... t of sale for the supply of flowmore size 10 X 10" acquaseal, heavy duty, single stage, horizontal centrifugal pump specially designed for ash slurring pumping set having a rated capacity of 600 cubic metre per hour at a total dynamic head of 15 meters of water-head running at approximately 735 RPM speed complete with multi Vbelt, variable sheave drive and suitable siemens make 100 H.P., 960 RPM 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., to M/s. Turner Hoare Co. Ltd. The pumps were fitted with siemens 60 H.P., 960 RPM H.P. motors which were purchased from M/s. Siemens (India) Ltd., Bombay. Only the pumps and some of their spares were manufactured at the factory at Ghaziabad." The assessee's case that the goods were appropriated in Delhi has not been rejected by the Tribunal. The transport charges of the goods from the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghaziabad to Delhi head office of the company as sale transactions subject to the Central sales tax. There was no sale of the goods by the assessee to the head office. Further there was no contract of sale for pumpsets and the pumpsets were a part of the goods sold. There is a further finding that the goods were assembled in Delhi and the title passed to the buyer in Delhi. In this view of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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