https://www.taxtmi.com/caselaws?id=127196 Mere movement of goods from one place of business to another, including dispatch to the assessee's own shop outside the State, is a business transfer and not a sale for sales tax purposes. Goods sent to persons, customers, or salesmen outside the State in pursuance of existing contracts of sale may, however, be treated as sales within the Act where the statutory fiction creates a sufficient territorial nexus. Explanation II to section 2(g) of the Central Provinces and Berar Sales Tax Act, 1947 was treated as within legislative competence, but its operation remained subject to constitutional limits and the amended form failed for want of the necessary assent. en-us Fri, 25 Apr 1952 00:00:00 +0530 Thu, 28 Feb 2013 11:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127196 Mere movement of goods from one place of business to another, including dispatch to the assessee's own shop outside the State, is a business transfer and not a sale for sales tax purposes. Goods sent to persons, customers, or salesmen outside the State in pursuance of existing contracts of sale may, however, be treated as sales within the Act where the statutory fiction creates a sufficient territorial nexus. Explanation II to section 2(g) of the Central Provinces and Berar Sales Tax Act, 1947 was treated as within legislative competence, but its operation remained subject to constitutional limits and the amended form failed for want of the necessary assent. Case-Laws VAT and Sales Tax Fri, 25 Apr 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127196