https://www.taxtmi.com/caselaws?id=267132 Sales of high speed diesel delivered through barges to vessels in territorial waters were treated as taxable within Maharashtra because the material elements of the transaction occurred in the State. The dealer was registered in Mumbai, received and placed orders there, took delivery in Mumbai, and loaded the goods from Mumbai for performance of pre-existing shipping contracts. The Court accepted a sufficient territorial nexus with Maharashtra and rejected the argument that delivery in territorial waters excluded State taxing power. The assessment therefore stood, and the petitioners were left to pursue any remaining appellate remedies. en-us Mon, 19 Oct 2015 00:00:00 +0530 Thu, 12 Jan 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267132 Sales of high speed diesel delivered through barges to vessels in territorial waters were treated as taxable within Maharashtra because the material elements of the transaction occurred in the State. The dealer was registered in Mumbai, received and placed orders there, took delivery in Mumbai, and loaded the goods from Mumbai for performance of pre-existing shipping contracts. The Court accepted a sufficient territorial nexus with Maharashtra and rejected the argument that delivery in territorial waters excluded State taxing power. The assessment therefore stood, and the petitioners were left to pursue any remaining appellate remedies. Case-Laws VAT and Sales Tax Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267132