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1964 (3) TMI 70 - SUPREME COURTWhether on the facts the property in the goods sold by auction conducted at Fort Cochin really passed at Fort Cochin in the Madras State? Whether it passed in Willingdon Island in Travancore-Cochin when the goods were actually delivered to the buyer? Whether the sale is inside or outside the State? Held that:- Appeal allowed. Exercising the power under clause (2) the Parliament has enacted the Central Sales Tax Act (74 of 1956), and by section 4(2) the doctrine of territorial nexus has been given legislative recognition, though in some- what limited form. Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub- section shall apply as if there were separate contracts in respect of the goods at each of such places
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