BENGAL TIMBER TRADING CO. LTD. vs COMMISSIONER OF SALES TAX, MADHYAPRADESH

The Supreme Court held that the sales of railway sleepers were exempt from sales tax under the C.P. and Berar Sales Tax Act, 1947, as they fell under the Explanation to Article 286(1)(a) of the Constitution prior to its amendment in 1956. The Court clarified that actual delivery must be physical delivery or an action that puts the goods in the purchaser's possession, not merely symbolic delivery. The judgment emphasized that the intention of the parties regarding delivery must be assessed by reading the contract as a whole, confirming that the goods were not considered delivered until accepted by the consignee at the destination.