2003 (12) TMI 527

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..... [Order per : Gowri Shankar, Member (T)]. The appellant was engaged in its factory at Verna, Goa in the manufacture inter alia of Cremaffin, a medicament. We are concerned in this appeal with the quantities of the product that the appellant cleared in response to orders placed by Government medical stores in various parts of the country. The invoices that were issued, while indicating the .....

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..... n of the Counsel for the appellant is that, although the goods were despatched to the depot, this was done against the specific orders from the purchasers in each case. This fact is clear from each of the invoice which indicates that the goods were supplied was specified Government stores depots indicating to be the date of the purchaser. The depot, it is contended, there has been a sale of the go .....

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..... at the factory gate of the appellant. Section 2(h) of the Act defines sale and purchase meaning any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration. The sale as defined did not take place at the factory gate. The goods continue to be in possession of the appellant when they left t .....

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