https://www.taxtmi.com/caselaws?id=127774 Goods present in Orissa when the contract of sale was made could be treated as a local sale under the Orissa Sales Tax Act's deeming provision, even though the ores were to be extracted later and delivered for export through Calcutta. The Court reasoned that the contract concerned ores situated in the taxing State at the relevant time, so sales tax was validly attracted and the later mode of delivery did not defeat the levy. Applying pith and substance, it further found the tax law to be a sales measure within the State field, with only incidental overlap on export-related Central subjects. The assessment was therefore sustained. en-us Tue, 12 Aug 1958 00:00:00 +0530 Sat, 16 Mar 2013 14:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127774 Goods present in Orissa when the contract of sale was made could be treated as a local sale under the Orissa Sales Tax Act's deeming provision, even though the ores were to be extracted later and delivered for export through Calcutta. The Court reasoned that the contract concerned ores situated in the taxing State at the relevant time, so sales tax was validly attracted and the later mode of delivery did not defeat the levy. Applying pith and substance, it further found the tax law to be a sales measure within the State field, with only incidental overlap on export-related Central subjects. The assessment was therefore sustained. Case-Laws VAT and Sales Tax Tue, 12 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127774