https://www.taxtmi.com/caselaws?id=127456 The amended definition of "sale" in the Bihar Sales Tax Act, which deemed goods produced or manufactured in Bihar to be sold in the State for tax purposes, was treated as constitutionally valid because the levy applied only to completed sales. The Provincial Legislature's taxing power was upheld on the basis of a real and substantial territorial nexus between Bihar and the transaction. Production of tea in Bihar provided sufficient connection for taxing the later sale of that tea, even though the contract, transfer of title, or delivery occurred outside the State. The provision was therefore valid as applied to tea produced in Bihar and sold elsewhere. en-us Thu, 24 Nov 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127456 The amended definition of "sale" in the Bihar Sales Tax Act, which deemed goods produced or manufactured in Bihar to be sold in the State for tax purposes, was treated as constitutionally valid because the levy applied only to completed sales. The Provincial Legislature's taxing power was upheld on the basis of a real and substantial territorial nexus between Bihar and the transaction. Production of tea in Bihar provided sufficient connection for taxing the later sale of that tea, even though the contract, transfer of title, or delivery occurred outside the State. The provision was therefore valid as applied to tea produced in Bihar and sold elsewhere. Case-Laws VAT and Sales Tax Thu, 24 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127456