Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1959 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1959 (4) TMI 20 - SC - VAT and Sales TaxWhether the railway receipts were made out with the company as the consignee? Whether the railway receipts were made out with Wimco as the consigee? Held that:- Appeal dismissed. There is no evidence that at the date when the agreement for sale was made, the particular logs delivered thereunder were in the Central Provinces in the shape of logs at all. Learned counsel says that, at any rate, they must have been in existence there in the shape of standing timber. Apart from anything else, the agreement here was not "in respect of " any standing timber and there was no provision in the agreement as between the, respondent and WIMCO for severance of the standing timber before sale under that agreement. In order to attract Explanation II the goods, in respect of which the contract of sale is made, must, at the date of the contract be in existence in the Central Provinces, that is to say, that the goods must at the date of the contract be there in the form in which they are agreed to be sold. There is not an iota of evidence on that point.
|