Supply to high seas vessel is liable to VAT if territorial connection exist in the State: Mumbai HC

CST &VAT: Maharashtra VAT- For levying tax it was not necessary that the sale should take place within the territorial limits of the State. The tax could be levied if all the ingredients of sale like the agreement to sale, the passing of title, delivery of goods have a territorial connection. In the instant case the goods were manufactured or refined within the State and the assessee was situated at Mumbai, thus, it means that place of business of assessee was in Mumbai. Therefore, there was