Supply to high seas vessel is liable to VAT if any territorial nexus exist in the State
Court :
High Court of Bombay
Brief :
The Hon’ble High Court of Bombay relying upon the case of Tata Iron & Steel Company Vs. State of Bihar [AIR 1958, SC 452] held that for levying tax, it was not necessary that the sale should take place within the territorial limits of the State. The tax could be levied if all the ingredients of sale like the agreement to sale, the passing of title, delivery of goods have a territorial connection.
Citation :
Raj Shipping Vs. State of Maharashtra
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Bimal Jain
Published in VAT
Views : 2318
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