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2013 (7) TMI 183 - HC - VAT and Sales TaxTransfer of goods under hire purchase - whether be included in the definition of sale - Time of passing of property and place of delivery - whether the issue of time of passing of property and place of delivery are irrelevant for the purpose of section 3(b) of the Central Sales Tax Act? - Held that:- Given the fact that the definition of 'sale' under the State enactment is pari materia with the definition of 'sale' under the Central Sales Tax Act, and that the issue considered therein also related to a case of hire purchase, the decision of JAY BHARAT CREDIT AND INVESTMENT CO LTD v. COMMISSIONER OF SALES TAX AND ANOTHER [2000 (8) TMI 1013 - SUPREME COURT OF INDIA] would squarely apply to the case on hand referring to the definition of sale under Section 2(g) and pointed out to the use of the two expressions viz., "transfer of property in goods" and "transfer of goods". The definition of 'sale' under the Central Sales Tax Act as however amended under Section 150 of the Finance Act, (No.20 of) 2002 with effect from 11.5.2002. Even therein, delivery of goods on hire purchase or in system of payment by instalments is treated as deemed sale. Considering the categorical pronouncement of the Apex Court on a similarly worded provision, which was also seen in the context of the provision of definition of 'sale' under the Central Sales Tax Act no hesitation in accepting the case of the assessee that the claim of transit sale merits acceptance. As there is an endorsement of title to the goods while in transitm no hesitation in accepting the case of the assessee.
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