https://www.taxtmi.com/caselaws?id=100737 The statutory charging provision subjected sales to tax, but the deeming fiction fixing the situs of sale within the Province operated only where the goods were in existence in the Province at the date of the contract. Territorial nexus alone was insufficient unless the factual condition in the fiction was satisfied. Accordingly, turnover was taxable only to the extent it arose from contracts relating to goods existing within the Province at the relevant date, and the reference was answered on that limited basis for application to the assessed transactions. en-us Wed, 22 Apr 1970 00:00:00 +0530 Wed, 18 Sep 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100737 The statutory charging provision subjected sales to tax, but the deeming fiction fixing the situs of sale within the Province operated only where the goods were in existence in the Province at the date of the contract. Territorial nexus alone was insufficient unless the factual condition in the fiction was satisfied. Accordingly, turnover was taxable only to the extent it arose from contracts relating to goods existing within the Province at the relevant date, and the reference was answered on that limited basis for application to the assessed transactions. Case-Laws VAT and Sales Tax Wed, 22 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100737