1966 (7) TMI 61

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..... State Government. The petitioner is a forest contractor. The Forest Department held auction of a coupe of the forest on 28th July, 1960, and the petitioner's bid for the same was accepted for a sum of Rs. 60,100. The amount was to be paid in four instalments. The actual contract was executed on 22nd September, 1960. The petitioner had applied for registration under the Bombay Sales Tax Act as a de .....

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..... ctive in favour of the petitioner. There is great deal to be said on behalf of the petitioner when he contends that the sale did not become effective until passes were issued by the Forest Department and until he became fully authorised to deal with the goods. In any case he says that the property in the goods could not pass until he was handed over possession of the forest. We have no doubt tha .....

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