Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial...

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. .....

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