https://www.taxtmi.com/caselaws?id=127347 Sales tax under the Orissa Sales Tax Act could be imposed only on a completed sale involving transfer of title. A mere contract for sale within the province, even coupled with export of the goods, was insufficient because an agreement to sell does not amount to a taxable sale. The later authorities relied on by the taxing side were distinguished as factually and constitutionally different, and did not alter the rule that taxing power extends only to completed sales. The assessment was therefore held invalid and the reference was answered in favour of the assessee. en-us Mon, 15 Nov 1954 00:00:00 +0530 Thu, 07 Mar 2013 17:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127347 Sales tax under the Orissa Sales Tax Act could be imposed only on a completed sale involving transfer of title. A mere contract for sale within the province, even coupled with export of the goods, was insufficient because an agreement to sell does not amount to a taxable sale. The later authorities relied on by the taxing side were distinguished as factually and constitutionally different, and did not alter the rule that taxing power extends only to completed sales. The assessment was therefore held invalid and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 15 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127347