https://www.taxtmi.com/caselaws?id=127212 Limitation for challenging a refusal order runs from its communication to the aggrieved party, not from the date of signature, because an uncommunicated refusal cannot reasonably be challenged. Time spent obtaining copies is excludable where the special law does not expressly displace the applicable limitation rule. Sales tax may be imposed only on completed sales involving transfer of ownership, not on executory contracts for sale or merely because goods are exported from the taxing territory. Where completed sales within the territory are not established, the assessment cannot be sustained. The refusal to state a case was set aside and a reference on the assessment's legality was directed. en-us Tue, 29 Jul 1952 00:00:00 +0530 Tue, 05 Mar 2013 15:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127212 Limitation for challenging a refusal order runs from its communication to the aggrieved party, not from the date of signature, because an uncommunicated refusal cannot reasonably be challenged. Time spent obtaining copies is excludable where the special law does not expressly displace the applicable limitation rule. Sales tax may be imposed only on completed sales involving transfer of ownership, not on executory contracts for sale or merely because goods are exported from the taxing territory. Where completed sales within the territory are not established, the assessment cannot be sustained. The refusal to state a case was set aside and a reference on the assessment's legality was directed. Case-Laws VAT and Sales Tax Tue, 29 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127212