https://www.taxtmi.com/caselaws?id=43309 Sales of ship stores supplied from bonded warehouses to foreign-going vessels were treated as sales within Tamil Nadu because the contract was completed by appropriation of the goods in the State. For ascertained goods, the sale was concluded when the contract was made within Tamil Nadu; for unascertained goods, appropriation in the bonded warehouse fixed the situs of the sale there. Delivery on board the vessel and compliance with customs formalities did not alter that situs. The supplies were not sales in the course of export or import, as there was no foreign destination or real export nexus for goods meant for consumption on board ship. They were therefore taxable under the State sales tax law. en-us Wed, 16 Jul 1986 00:00:00 +0530 Sat, 10 Oct 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43309 Sales of ship stores supplied from bonded warehouses to foreign-going vessels were treated as sales within Tamil Nadu because the contract was completed by appropriation of the goods in the State. For ascertained goods, the sale was concluded when the contract was made within Tamil Nadu; for unascertained goods, appropriation in the bonded warehouse fixed the situs of the sale there. Delivery on board the vessel and compliance with customs formalities did not alter that situs. The supplies were not sales in the course of export or import, as there was no foreign destination or real export nexus for goods meant for consumption on board ship. They were therefore taxable under the State sales tax law. Case-Laws VAT and Sales Tax Wed, 16 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43309