https://www.taxtmi.com/caselaws?id=127266 Provincial sales tax legislation could validly extend to transactions with a real territorial nexus to the Province even if property passed outside it, so the constitutional competence objection failed. However, the Madras General Sales Tax Act, as it stood for the relevant period, did not cover transactions where goods were delivered and title passed outside Madras; the charging provision and statutory definition did not reach them. A later deeming explanation introduced by amendment could not operate retrospectively to sustain the levy. The transactions were therefore not taxable for that period, and the conviction and sentence could not stand. en-us Mon, 30 Mar 1953 00:00:00 +0530 Mon, 03 Nov 2025 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127266 Provincial sales tax legislation could validly extend to transactions with a real territorial nexus to the Province even if property passed outside it, so the constitutional competence objection failed. However, the Madras General Sales Tax Act, as it stood for the relevant period, did not cover transactions where goods were delivered and title passed outside Madras; the charging provision and statutory definition did not reach them. A later deeming explanation introduced by amendment could not operate retrospectively to sustain the levy. The transactions were therefore not taxable for that period, and the conviction and sentence could not stand. Case-Laws VAT / Sales Tax Mon, 30 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127266