Incidence of CST or sale of goods, occurs where goods are appropriated to contract

Commissioner of Value Added Tax Vs Otis Elevator Company (India) Ltd. (Delhi High Court)

The placement of an order by the agent for procurement of the lifts, in this case, was merely an offer. It is only upon its acceptance and further steps taken by the supplier that an offer crystallizes into a binding promise or contract. That took place in Mumbai. It is now too far well settled that the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this case, the place w

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