https://www.taxtmi.com/caselaws?id=127168 A person may be treated as carrying on business within a taxing territory for sales tax purposes even if the principal place of business is elsewhere, where the contracts constituting the substance of the trade are habitually made in that territory and the sales have the required territorial nexus. Here, the contracts of sale were executed in Fort Cochin, the goods were delivered there, and the transactions were not confined to the appellant's residence or principal office. The appellant was therefore held to be a dealer within section 2(b) of the Madras General Sales Tax Act, 1939, and the assessment was upheld. en-us Fri, 28 Mar 1952 00:00:00 +0530 Wed, 27 Feb 2013 17:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127168 A person may be treated as carrying on business within a taxing territory for sales tax purposes even if the principal place of business is elsewhere, where the contracts constituting the substance of the trade are habitually made in that territory and the sales have the required territorial nexus. Here, the contracts of sale were executed in Fort Cochin, the goods were delivered there, and the transactions were not confined to the appellant's residence or principal office. The appellant was therefore held to be a dealer within section 2(b) of the Madras General Sales Tax Act, 1939, and the assessment was upheld. Case-Laws VAT and Sales Tax Fri, 28 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127168