https://www.taxtmi.com/caselaws?id=127434 A provincial sales tax is valid where there is a real territorial nexus between the taxing Province and the transaction, even if the sale is completed outside the Province, and retrospective amendment of the charging provision is competent absent a constitutional bar. Amounts collected from purchasers as sales tax are not part of the dealer's taxable turnover, because they are separately referable to tax collection rather than sale price. Tax liabilities and assessments completed before the Constitution came into force are not displaced by Article 286, since constitutional provisions do not retrospectively unsettle accrued liabilities, and a pending appeal does not reopen the completed levy. en-us Mon, 17 Oct 1955 00:00:00 +0530 Fri, 08 Mar 2013 18:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127434 A provincial sales tax is valid where there is a real territorial nexus between the taxing Province and the transaction, even if the sale is completed outside the Province, and retrospective amendment of the charging provision is competent absent a constitutional bar. Amounts collected from purchasers as sales tax are not part of the dealer's taxable turnover, because they are separately referable to tax collection rather than sale price. Tax liabilities and assessments completed before the Constitution came into force are not displaced by Article 286, since constitutional provisions do not retrospectively unsettle accrued liabilities, and a pending appeal does not reopen the completed levy. Case-Laws VAT and Sales Tax Mon, 17 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127434