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1970 (4) TMI 128 - SC - VAT and Sales TaxThe turnover arising out of transactions aggregating to Rs. 21,47,228 is liable to sales tax in so far as it arises out of sales made in pursuance of contracts relating to goods which were at the date of the contract in existence within the Province. The turnover arising out of transactions amounting to Rs. 5,35,404-15-0 is liable to sales tax in so far as it arises out of sales made in pursuance of contracts relating to goods which were at the date of the contract in existence within the Province.
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