https://www.taxtmi.com/caselaws?id=127308 Explanation 2 to Section 2(h) of the Madras General Sales Tax Act was upheld as a valid territorial nexus provision because it treated goods being within the State at the time of the contract as sufficient for sales tax. The Sale of Goods Act was not concerned with the situs of sale but only with the time when property passes, so it did not conflict with the sales tax law. Repugnancy under Section 107 of the Government of India Act, 1935, arises only in the concurrent field, and the provincial sales tax law operated under an exclusive legislative entry. The explanation was therefore not void for repugnancy. en-us Thu, 18 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 11:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127308 Explanation 2 to Section 2(h) of the Madras General Sales Tax Act was upheld as a valid territorial nexus provision because it treated goods being within the State at the time of the contract as sufficient for sales tax. The Sale of Goods Act was not concerned with the situs of sale but only with the time when property passes, so it did not conflict with the sales tax law. Repugnancy under Section 107 of the Government of India Act, 1935, arises only in the concurrent field, and the provincial sales tax law operated under an exclusive legislative entry. The explanation was therefore not void for repugnancy. Case-Laws VAT and Sales Tax Thu, 18 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127308