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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Jurisdiction - Scope of Inter-state sales - the incidence of ...


Mumbai Jurisdiction Confirmed for Central Sales Tax Due to Goods Appropriation Location in Contract.

December 5, 2018

Case Laws     VAT and Sales Tax     HC

Jurisdiction - Scope of Inter-state sales - the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this case, the place where the appropriation took place, is undoubtedly Mumbai.

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