https://www.taxtmi.com/caselaws?id=128191 Supplies made to foreign merchant ships within territorial waters were held not to be immune from sales tax on the basis of exterritoriality or the floating island theory. The court rejected the argument that a merchant ship should be treated as part of the flag State for domestic tax purposes, holding that a ship entering another country's territorial limits remains subject to that country's jurisdiction during its stay. On that reasoning, the supplies were held liable to sales tax and the petition was dismissed. en-us Fri, 30 Jun 1961 00:00:00 +0530 Fri, 29 Mar 2013 18:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128191 Supplies made to foreign merchant ships within territorial waters were held not to be immune from sales tax on the basis of exterritoriality or the floating island theory. The court rejected the argument that a merchant ship should be treated as part of the flag State for domestic tax purposes, holding that a ship entering another country's territorial limits remains subject to that country's jurisdiction during its stay. On that reasoning, the supplies were held liable to sales tax and the petition was dismissed. Case-Laws VAT and Sales Tax Fri, 30 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128191