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TMI Blog1967 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... motu powers of revision. The appeal is confined only to a turnover of Rs. 21,02,712.34, which consists of admittedly inter-State sales of chassis. These sales were not originally brought to tax on the view that they took place prior to 1st July, 1957, on which date section 6, by a notification in that regard, was brought into force. The Board of Revenue disagreed with that view and was of opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th June, 1957, and is addressed to the G.M. Delhi Road Transport Authority, Scindia House, New Delhi. The chassis number, the engine number, the particulars of the front and rear tyres, the quantities of the vehicles covered by the invoice and other particulars as to the make and quality, etc., of the vehicles are given. The unit price and the total value of the vehicles is set out and 90 per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Board has merely relied on the facts we mentioned, namely, the assessee's own drivers driving out the vehicles whose insurance also happened to be in the assessee's name. That by itself may not be conclusive, and a satisfactory decision cannot be arrived at as to when the inter-State sale was completed merely on those facts. Further the Board seems to have paid no attention to section 4(2)(b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the time of a contract of sale and clause (b) with reference to the time of appropriation of the goods to the contract by the seller or by the buyer with or without the assent of one or the other. If this test is applied, namely, appropriation, as is contended for the assessee, the completion of the inter-State sale cannot be determined with reference to the delivery but only with reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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