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    <title>Taxability of supply of goods in certain cases</title>
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    <description>Tax liability for supply of goods is governed by the point of taxation: where that point arose before the appointed day, tax on those goods is payable under the earlier law; any portion of a supply not covered by this transitional rule is liable to tax under this Act.</description>
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      <description>Tax liability for supply of goods is governed by the point of taxation: where that point arose before the appointed day, tax on those goods is payable under the earlier law; any portion of a supply not covered by this transitional rule is liable to tax under this Act.</description>
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