actual sales within the meaning of
sale but are deemed sales by legal fiction created
therein. The situs of sale can only be fixed either ... determine the situs of sale it was held that the
sale was "outside" sale and was not inside sale qua State
of Travancore
actual sales within the meaning of
sale but are deemed sales by legal fiction created
therein. The situs of sale can only be fixed either ... determine the situs of sale it was held that the
sale was "outside" sale and was not inside sale qua State
of Travancore
treat sales outside the State and sales
in the course of import as "sales within the State" by fixing the situs
of sales ... contracts of sale. Such sales can be held only as inter-State sales.
Though it may be permissible to fix the situs of sale either
treat sales outside the State and sales in the course of import as " sales within the State" by fixing the situs of sales ... actual sales within the meaning of " sale" but are deemed sales by legal fiction created therein . The situs of sale can only
irrelevant for actual sales it should be so for fictional sale or a deemed sale as well.
The situs was fixed under section ... outside sale and, therefore an inside sale. An inside sale or an outside sale is related to its situs and if the situs
actual sales within the
meaning of sale but are deemed sales by legal fiction
created therein. The situs of sale can only be fixed
either ... that point situs
of taxable event on the transfer of right to use goods
would occur and situs of sale of such a transaction
would
general law of the sale of goods while it lays down when a sale takes place nowhere provides where a sale is deemed to take ... sales of specific or ascertained goods their location at the time of the marking of the contract of sale should determine their situs
actual sales within the
meaning of sale but are deemed sales by legal fiction
created therein. The situs of sale can only be fixed
either ... that point situs
of taxable event on the transfer of right to use goods
would occur and situs of sale of such a transaction
would
State. Even an inter-State sale or purchase or a sale in the course of the export or a sale which occasioned the export ... case of every sale a situs must be in one State or another. To fix the situs of the sale, as is sought
transfer is treated as a sale of goods on
which sale tax is leviable, then the situs of the intangible
goods has to be determined ... noticed that certain
sales not being sale of goods within the meaning of the Sale
of Goods Act , which hitherto escapes sales tax, have been
