https://www.taxtmi.com/caselaws?id=100507 Goods manufactured or produced in Uttar Pradesh were treated as taxable under the deeming provision even where the contracts of sale were concluded after the goods had left the State, because the provision fastened liability on sales of goods produced or manufactured in the State by the seller. The deeming rule was upheld as within provincial legislative competence, since production or manufacture in the taxing State supplied a real territorial nexus sufficient to sustain the tax. The amendment enlarging the class of persons entitled to seek a reference was held procedural and applicable to pending matters, so the Commissioner's reference was competent. The constitutional and procedural objections therefore failed. en-us Fri, 22 Mar 1968 00:00:00 +0530 Fri, 17 Dec 2021 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100507 Goods manufactured or produced in Uttar Pradesh were treated as taxable under the deeming provision even where the contracts of sale were concluded after the goods had left the State, because the provision fastened liability on sales of goods produced or manufactured in the State by the seller. The deeming rule was upheld as within provincial legislative competence, since production or manufacture in the taxing State supplied a real territorial nexus sufficient to sustain the tax. The amendment enlarging the class of persons entitled to seek a reference was held procedural and applicable to pending matters, so the Commissioner's reference was competent. The constitutional and procedural objections therefore failed. Case-Laws VAT and Sales Tax Fri, 22 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100507