https://www.taxtmi.com/caselaws?id=99190 Goods sent to persons described as selling agents outside the Province were held to be sales within the C.P. and Berar Sales Tax Act, 1947 because Explanation II to section 2(g) deemed a sale to take place in Madhya Pradesh where the contract was made while the goods were within the State. The Board of Revenue had found that the contracts were concluded when the goods were situated in the Province, and that finding made the statutory deeming provision operative. A challenge that there was no material to support the finding was not entertained because no such question had been properly referred. The transactions were therefore treated as sales within Madhya Pradesh. en-us Tue, 20 Sep 1960 00:00:00 +0530 Wed, 25 Sep 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99190 Goods sent to persons described as selling agents outside the Province were held to be sales within the C.P. and Berar Sales Tax Act, 1947 because Explanation II to section 2(g) deemed a sale to take place in Madhya Pradesh where the contract was made while the goods were within the State. The Board of Revenue had found that the contracts were concluded when the goods were situated in the Province, and that finding made the statutory deeming provision operative. A challenge that there was no material to support the finding was not entertained because no such question had been properly referred. The transactions were therefore treated as sales within Madhya Pradesh. Case-Laws VAT and Sales Tax Tue, 20 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99190