TMI BlogClarification on place of removal circularX X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification on place of removal circular X X X X Extracts X X X X X X X X Extracts X X X X ..... Please clarify the latest circular no 988 of place of removal , thanks and regards. Reply By Rajagopalan Ranganathan: The Reply: Sir, The implication of the said circular is the place where sale h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal . The fact that payment of transport , inclusion of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport charges in value , payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. However, in my opinion, this instruction is subject to judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial scrutiny
Reply By Naveed S:
The Reply:
Yes, in addition to the above answer, the transfer of possession of the goods to the buyer can be termed as place of removal. X X X X Extracts X X X X X X X X Extracts X X X X ..... dge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|