alleryStart learning →Goods delivered on a third person's direction: place of supply is his
Aplace of final delivery
Bprincipal place of business
Cplace of bank branch
DState of registration
Answer & Solution
Correct answer: B. principal place of business
Section 10(1)(b) deems the directing third person to have received the goods, so his principal place of business is the place of supply.
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