https://www.taxtmi.com/caselaws?id=98776 Bihar sales tax law was upheld as operating on the completed sale itself, while a deeming provision merely fixed the territorial situs of that sale where the goods were in Bihar at the contract date or were manufactured there. The levy was treated as a tax on sale of goods, not an excise duty, because liability arose on sale and not on manufacture or production. The Court also accepted territorial nexus where Bihar had a real connecting link with the goods, and retrospective operation did not change the character of the tax or invalidate it. en-us Wed, 19 Feb 1958 00:00:00 +0530 Sat, 06 Sep 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98776 Bihar sales tax law was upheld as operating on the completed sale itself, while a deeming provision merely fixed the territorial situs of that sale where the goods were in Bihar at the contract date or were manufactured there. The levy was treated as a tax on sale of goods, not an excise duty, because liability arose on sale and not on manufacture or production. The Court also accepted territorial nexus where Bihar had a real connecting link with the goods, and retrospective operation did not change the character of the tax or invalidate it. Case-Laws VAT and Sales Tax Wed, 19 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98776