https://www.taxtmi.com/caselaws?id=127672 A sales tax levy can be sustained where there is sufficient territorial nexus with the taxing State, and it is not necessary that every element of the sale or transfer of title occur within the State; the goods being manufactured in Bihar provided such nexus, so the constitutional and jurisdictional challenges failed. Amounts collected from customers as sales tax were held not to form part of the sale price or taxable turnover. Separately charged railway freight was also excluded from sale price and turnover, subject to proof that it was in fact separately recovered before the taxing authorities. en-us Fri, 31 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 10:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127672 A sales tax levy can be sustained where there is sufficient territorial nexus with the taxing State, and it is not necessary that every element of the sale or transfer of title occur within the State; the goods being manufactured in Bihar provided such nexus, so the constitutional and jurisdictional challenges failed. Amounts collected from customers as sales tax were held not to form part of the sale price or taxable turnover. Separately charged railway freight was also excluded from sale price and turnover, subject to proof that it was in fact separately recovered before the taxing authorities. Case-Laws VAT and Sales Tax Fri, 31 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127672