https://www.taxtmi.com/caselaws?id=127394 The Assam Sales Tax Act, 1947 was interpreted broadly so that a person carrying on the business of selling or supplying goods in Assam could fall within the definition of "dealer" even without a factory, branch office, or fixed business place in the State. The text also explains that, where goods are actually delivered in Assam as a direct result of a sale for consumption there, a legal fiction treats the transaction as a sale within Assam, supplying the territorial nexus needed for taxation. On that basis, the constitutional objections under Articles 265, 286, 301, 304 and 19(1)(g) were rejected. en-us Tue, 22 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 13:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127394 The Assam Sales Tax Act, 1947 was interpreted broadly so that a person carrying on the business of selling or supplying goods in Assam could fall within the definition of "dealer" even without a factory, branch office, or fixed business place in the State. The text also explains that, where goods are actually delivered in Assam as a direct result of a sale for consumption there, a legal fiction treats the transaction as a sale within Assam, supplying the territorial nexus needed for taxation. On that basis, the constitutional objections under Articles 265, 286, 301, 304 and 19(1)(g) were rejected. Case-Laws VAT and Sales Tax Tue, 22 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127394