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TMI Blog1952 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... f India, Ltd. allotted 4 Ford V-8 Super Deluxe Fordor Sedans. On 15th May, 1947, the applicant asked the Ford Motor Company to send the car direct to Rajnandgaon by rail. The Ford Motor Company on 9th June, 1947, sent the car by rail to Rajnand- gaon. However, in the invoice dated 4th June, 1947, the engine number is mentioned. Thus it appears that on 4th June, 1947, the car in ques- tion was earmarked for being sent to the Diwan, Nandgaon State. From the invoice it appears that the applicant had to pay Rs. 7,882 for the car to the Ford Motor Company. The applicant had sold the car to the Diwan of Nandgaon State for Rs. 9,487. 2. Messrs. Anandji Hardas and Company, Ltd., wanted one Mercury '8' Town Sedan. The allotment of April, 1947, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot leviable on these transactions. The Assistant Commissioner of Sales Tax did not accept this contention of the applicant and he assessed sales tax on these transactions also. The applicant went up in appeal to the Sales Tax Commissioner who agreed with the Assistant Commissioner of Sales Tax. It is against this order of the Sales Tax Commissioner that the applicant has come up in revision. 5. This is a case in which the agreements of sale have taken place in this province, while the delivery of the goods has been made outside the province. According to clause (g) of Section 2 of the Sales Tax Act "sale" means any transfer of property in goods for cash or defer- red payment or other valuable consideration, including a transfer of propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade should be deemed to be the place where the transfer of property takes place. In a case where the goods are situated at a place different from that where the contract of sale takes place, it is somewhat unnatural to assume that the goods have been transported in space to the place where the contract is made. It is more natural to assume that the transfer of property in goods takes place at the place where the goods are naturally situated. In any case unless there is a specific provision of law to that effect, it would not be correct to presume that the transfer of property takes place where the contract of sale is made. Thus even if it is held that the goods in question are specific goods, still the transfer of property should be deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld, because we do not know with respect to which vehicle the property is transferred. The usual trade practice is that the Ford Motor Company, Bombay, makes allotments of vehicles to the Provincial Automobile Company Ltd., Nagpur, every month. This alone is not sufficient to make the goods "specific goods". In order that the goods contracted to be sold are specific goods, it is necessary that their identity is established. In this case, there is nothing to show that the identity of the vehicles was established when the contracts of sale were made in this province. So I am of opinion that the learned Sales Tax Commissioner is not correct when he calls the goods in question as "specific goods". So, in my opinion, Section 20 is not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of two sales, namely, a sale by the Ford Motor Company to the applicant and a second sale by the applicant to the consumers. As the appropriations took place only at Bombay, it should be deemed that on the dates mentioned above, there was a transfer of property from the Ford Motor Company to the applicant and another transfer of property from the applicant to the consumer-both these transfers of property taking place at Bombay. As the transfers of property took place at Bombay, it follows that the sales of the motor vehicles mentioned above also took place at Bombay. I have already said that Explanation II below Section 2 (g) of the Sales Tax Act does not apply to the present case. 9. As the sales were made outside this province, no sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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