https://www.taxtmi.com/caselaws?id=99177 Sales tax under the Orissa Sales Tax Act, 1947 did not apply where fish purchased in Orissa was delivered and sold in Calcutta, because the sales were completed at the place of delivery and not in Orissa. Mere purchase of goods in Orissa did not make the seller liable to tax there. An admission concerning liability from 1 April 1949 related only to turnover threshold and did not affect the situs of sale. The conclusion that the exported fish was not sold in Orissa was therefore correct, and no sales tax was payable for the relevant quarters. en-us Tue, 20 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99177 Sales tax under the Orissa Sales Tax Act, 1947 did not apply where fish purchased in Orissa was delivered and sold in Calcutta, because the sales were completed at the place of delivery and not in Orissa. Mere purchase of goods in Orissa did not make the seller liable to tax there. An admission concerning liability from 1 April 1949 related only to turnover threshold and did not affect the situs of sale. The conclusion that the exported fish was not sold in Orissa was therefore correct, and no sales tax was payable for the relevant quarters. Case-Laws VAT and Sales Tax Tue, 20 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99177