https://www.taxtmi.com/highlights?id=50576 Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka - the agreement has been admittedly signed in Mangalore, and the vessel is used in the territorial waters - It makes no difference as the situs of the deemed sale is in Mangalore. Thus, the liability to pay tax under the Act cannot be countenanced. en-us Fri, 06 Dec 2019 12:17:14 +0530 Fri, 06 Dec 2019 12:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50576 Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka - the agreement has been admittedly signed in Mangalore, and the vessel is used in the territorial waters - It makes no difference as the situs of the deemed sale is in Mangalore. Thus, the liability to pay tax under the Act cannot be countenanced. Highlights VAT and Sales Tax Fri, 06 Dec 2019 12:17:14 +0530 https://www.taxtmi.com/highlights?id=50576