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In the case of TISCO Limited v. State of Bihar AIR 1958 SC 452, Supreme Court applied the doctrine of…

In Tata Iron and Steel Co. Ltd. v. State of Bihar (1958), the Supreme Court upheld a Bihar sales tax on sales where the goods were produced, found or contracted for in the…

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In the case of TISCO Limited v. State of Bihar AIR 1958 SC 452, Supreme Court applied the doctrine of Territorial Nexus on -

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In Tata Iron and Steel Co. Ltd. v. State of Bihar (1958), the Supreme Court upheld a Bihar sales tax on sales where the goods were produced, found or contracted for in the State, holding that a sufficient territorial nexus with the State justified the tax.

The territorial nexus doctrine was applied to income tax in Wallace Bros. v. CIT, and to a betting tax in State of Bombay v. R.M.D. Chamarbaugwalla, not in this case.

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