https://www.taxtmi.com/caselaws?id=99200 Section 2(g) of the Bihar Sales Tax Act, as amended, was upheld as within legislative competence because the deeming fiction located the situs of sale in Bihar where the goods were in Bihar at the agreement date or were produced or manufactured there. That territorial nexus was sufficient to support taxation under Entry 48 of List II, so sales of Bihar-manufactured goods remained taxable in Bihar even if completion or delivery occurred outside the State. The challenge to the provision failed and the assessments were sustained. en-us Tue, 27 Sep 1960 00:00:00 +0530 Wed, 25 Sep 2013 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99200 Section 2(g) of the Bihar Sales Tax Act, as amended, was upheld as within legislative competence because the deeming fiction located the situs of sale in Bihar where the goods were in Bihar at the agreement date or were produced or manufactured there. That territorial nexus was sufficient to support taxation under Entry 48 of List II, so sales of Bihar-manufactured goods remained taxable in Bihar even if completion or delivery occurred outside the State. The challenge to the provision failed and the assessments were sustained. Case-Laws VAT and Sales Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99200