https://www.taxtmi.com/caselaws?id=160307 Territorial waters adjoining a coastal State were treated as part of that State's territory for sales tax purposes, so goods located in those waters were not outside State taxing jurisdiction merely because they lay beyond the landward boundary. The jurisdictional objection was rejected on constitutional and international law principles, together with prior authority on the reach of sales tax in coastal and maritime areas. The writ petition did not determine the underlying tax liability, and the petitioner was left to pursue the statutory remedy before the assessing authority. en-us Wed, 30 Jun 1999 00:00:00 +0530 Sat, 14 Dec 2013 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160307 Territorial waters adjoining a coastal State were treated as part of that State's territory for sales tax purposes, so goods located in those waters were not outside State taxing jurisdiction merely because they lay beyond the landward boundary. The jurisdictional objection was rejected on constitutional and international law principles, together with prior authority on the reach of sales tax in coastal and maritime areas. The writ petition did not determine the underlying tax liability, and the petitioner was left to pursue the statutory remedy before the assessing authority. Case-Laws VAT and Sales Tax Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160307