https://www.taxtmi.com/caselaws?id=127198 For sales tax liability under the Madras General Sales Tax Act, "sale" was construed in its popular sense, focusing on where the transaction substantially took place rather than the technical point at which property passed under the Sale of Goods Act. Applying that test, the Court treated the dealer's business location, accounts, bargain, consignment, and handling of sale proceeds as relevant indicators and held the transactions taxable as sales within Madras, even though documents of title and payment were completed in Calcutta. The challenge based on extra-territorial operation also failed because the transactions had a substantial territorial nexus with Madras, so the levy was not ultra vires. en-us Fri, 29 Aug 1952 00:00:00 +0530 Thu, 28 Feb 2013 11:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127198 For sales tax liability under the Madras General Sales Tax Act, "sale" was construed in its popular sense, focusing on where the transaction substantially took place rather than the technical point at which property passed under the Sale of Goods Act. Applying that test, the Court treated the dealer's business location, accounts, bargain, consignment, and handling of sale proceeds as relevant indicators and held the transactions taxable as sales within Madras, even though documents of title and payment were completed in Calcutta. The challenge based on extra-territorial operation also failed because the transactions had a substantial territorial nexus with Madras, so the levy was not ultra vires. Case-Laws VAT and Sales Tax Fri, 29 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127198