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Explanation-Construction of- Whether controlled by Art. 286(2)- Situs of a sale or purchase determined by general ... fiction created by the Explanation. The situs of a sale or purchase is wholly irrelevant as regards its inter-State
Supreme Court of India
- Cites 118 - Cited by 725 - Full Document
comes into play to determine the situs of the sale. This Explanation does not govern
Supreme Court of India
- Cites 29 - Cited by 317 - Full Document
inter-State sales from Jamshedpur were concerned the situs of such sales, as determined under ... respect of inter-State sales from Jamshedpur, the situs of the sale was always the State of Bihar
Supreme Court of India
- Cites 49 - Cited by 136 - Full Document
constitute the sale, but only located the situs of the sale. Sales Tax Officer, Pilibhit v. Messrs . Budh Prakash ... since a completed sale can have only one situs no State Legislature can be allowed to break up a sale
Supreme Court of India
- Cites 48 - Cited by 161 - Full Document
Calcutta High Court Raleigh Investment Co., Ltd. vs Governor-General In Council. on 9 April
Calcutta High Court
- Cites 50 - Cited by 159 - Full Document
dispute between the company and the share-holders the situs of the shares was the registered office of the Company ... Mysore Court, and (2) that the lex situs governed the immovable properties in Madras. The learned Judge also indicated
Supreme Court of India
- Cites 43 - Cited by 80 - Full Document
Section 2 of the Act, which fixes situs of deemed sale within the State of Maharashtra on location of goods ... only upon the delivery of the goods and, therefore, situs of sale created by the Explanation to Section
Supreme Court of India
- Cites 53 - Cited by 103 - Full Document
State. Even an inter-State sale must have a situs and the situs may be in one State or another ... purchase is inside a State or outside it. The situs of a sale may fall for consideration from more than
Supreme Court of India
- Cites 18 - Cited by 71 - Full Document
jurisdiction. It is contended by Mr, Maneksha that the situs of movable property is irrelevant in a suit for partition ... movables. Mr. Maneksha says that the situs of land is material when we have a suit for land, because Clause
Bombay High Court
- Cites 19 - Cited by 45 - Full Document
consideration in these appeals relates to determination of situs of the High Court in which appeals would lie under Section ... State of Maharashtra. 4. Having regard to the situs of the Tribunal, an appeal in terms of Section
Supreme Court of India
- Cites 22 - Cited by 45 - Full Document
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