https://www.taxtmi.com/caselaws?id=396171 For specified or ascertained goods, the situs of sale under the Tamil Nadu Value Added Tax Act is the State where the goods are located when the contract is concluded. The DEPB passbook was treated as specified goods, and since the passbook, seller, and purchaser were all in Bombay when the transaction was finalised, Tamil Nadu had no taxing jurisdiction. A mere export connection through Tuticorin Port did not create a sufficient territorial nexus to tax the sale. The assessment bringing the turnover to tax in Tamil Nadu was therefore unsustainable and was set aside. en-us Fri, 01 Nov 2019 00:00:00 +0530 Wed, 19 Aug 2020 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396171 For specified or ascertained goods, the situs of sale under the Tamil Nadu Value Added Tax Act is the State where the goods are located when the contract is concluded. The DEPB passbook was treated as specified goods, and since the passbook, seller, and purchaser were all in Bombay when the transaction was finalised, Tamil Nadu had no taxing jurisdiction. A mere export connection through Tuticorin Port did not create a sufficient territorial nexus to tax the sale. The assessment bringing the turnover to tax in Tamil Nadu was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396171