1973 (7) TMI 64

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..... view that the assessee is not entitled to the concessional rate of tax under Section 8(1) of the Act, as the inter-State sales are not to registered dealers. 2. The assessee questioned the rate of tax before the Appellate Assistant Commissioner, but without success. His appeal before the Tribunal also did not succeed. Hence the assessee has come before this Court. 3. We find that the ground on .....

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..... the dates of sale. The learned Counsel for the assessee contends that the dates of sale should be taken to be the dates when the property in the goods passed from the assessee to the purchasing dealers, and that, therefore, the railway receipts having been retired from the banks by payment of the sale price by the purchasing dealers after 2nd April, 1964, it should be taken that the transfer of p .....

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..... e buyer at such time as the parties to the contract intend it to be transferred. 5. In this case, as the assessee has retained the right of disposal, he cannot be said to have parted with the title to the goods before the goods were actually taken delivery of by the purchasers. Admittedly, in this case, the out-of-State dealers took delivery of the goods only after 2nd April, 1964. Therefore, th .....

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