https://www.taxtmi.com/caselaws?id=127212 An adverse refusal order is treated as effective only when communicated to the aggrieved party, so limitation runs from knowledge of the order and the time spent obtaining copies may be excluded where the Limitation Act applies. In sales tax matters, liability arises only from a completed sale; a mere agreement to sell, even coupled with export from the territory, does not by itself constitute a taxable sale. The note further states that a construction taxing executory contracts or transactions not shown to be completed within the taxing territory is not supported by the governing meaning of "sale." 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 An adverse refusal order is treated as effective only when communicated to the aggrieved party, so limitation runs from knowledge of the order and the time spent obtaining copies may be excluded where the Limitation Act applies. In sales tax matters, liability arises only from a completed sale; a mere agreement to sell, even coupled with export from the territory, does not by itself constitute a taxable sale. The note further states that a construction taxing executory contracts or transactions not shown to be completed within the taxing territory is not supported by the governing meaning of "sale." Case-Laws VAT and Sales Tax Tue, 29 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127212