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2008 (6) TMI 559 - HC - VAT and Sales TaxWhether the sales effected by the respondent are inter-State sales, liable to tax under the Act? Held that:- Immediately after the respondent delivered the goods to the persons who came to its shop the property in those goods passed on to the buyer by virtue of section 20 of the Sale of Goods Act. Therefore, the fact that person who took delivery of the goods had thereafter consigned the goods taken delivery of by him from the respondent to his head office, which is located in another State, would not make the sale made by the respondent an inter-State sale.
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