https://www.taxtmi.com/caselaws?id=127213 Goods despatched from the former States of Raigarh and Maihar to destinations outside the Province were not sales taxable under the Central Provinces and Berar Sales Tax Act because those States were outside the Province during the relevant assessment period. The territorial history showed that Maihar never formed part of the Province, while Raigarh became subject only after the relevant merger arrangements; the delegated jurisdiction commenced on 1 January 1948, the law applied to the Central Provinces States from 1 February 1949, and tax was leviable only on sales effected on or after 1 April 1949. As the goods moved directly outside the Province and were never situated within it, the Act did not apply. en-us Tue, 26 Aug 1952 00:00:00 +0530 Tue, 05 Mar 2013 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127213 Goods despatched from the former States of Raigarh and Maihar to destinations outside the Province were not sales taxable under the Central Provinces and Berar Sales Tax Act because those States were outside the Province during the relevant assessment period. The territorial history showed that Maihar never formed part of the Province, while Raigarh became subject only after the relevant merger arrangements; the delegated jurisdiction commenced on 1 January 1948, the law applied to the Central Provinces States from 1 February 1949, and tax was leviable only on sales effected on or after 1 April 1949. As the goods moved directly outside the Province and were never situated within it, the Act did not apply. Case-Laws VAT and Sales Tax Tue, 26 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127213