TMI BlogLocation of sale - where the situs of a sale - The agreement executed in Gujarat and Puducherry does not...Location of sale - where the situs of a sale - The agreement executed in Gujarat and Puducherry does not make the sale within that State or Union Territory, as Section 4 of the CST Act provides that sale of goods is deemed to take place in a State, only when the goods are within the State. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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