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1967 (11) TMI 24 - HC - Income TaxIndian Sale of Goods Act, 1930 - assessee-company is a dealer in jute in East Pakistan as well as in India - there was no unconditional appropriation of the goods by the buyer, as soon as they were placed on board the steamer on C.I.F. terms - unconditional appropriation, therefore, took place in India, notwithstanding the c.i.f. terms and the title to the goods passed to the buyers in India
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