https://www.taxtmi.com/caselaws?id=127544 Sales tax jurisdiction depended on where the sale transaction was legally completed. Because the contracts were made in Bombay, payment was made there, and delivery, inspection, and acceptance of the goods occurred outside Madras, the sale was found not to have taken place within Madras territorial jurisdiction. The court followed the earlier decision on the same issue and rejected the revenue's attempt to distinguish it. The levy was therefore unsustainable, and the tax was recoverable with costs. en-us Fri, 24 Feb 1956 00:00:00 +0530 Tue, 12 Mar 2013 10:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127544 Sales tax jurisdiction depended on where the sale transaction was legally completed. Because the contracts were made in Bombay, payment was made there, and delivery, inspection, and acceptance of the goods occurred outside Madras, the sale was found not to have taken place within Madras territorial jurisdiction. The court followed the earlier decision on the same issue and rejected the revenue's attempt to distinguish it. The levy was therefore unsustainable, and the tax was recoverable with costs. Case-Laws VAT and Sales Tax Fri, 24 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127544