State or Central Legislature doesn’t have power to levy tax on sale of goods beyond territorial waters of India

Helix Energy Solutions Group Inc. Vs Commercial Tax Officer Kakainada Another (Andhra Pradesh High Court)

Andhra Pradesh held that neither the State Legislature nor the Central Legislature would have power, to levy tax on the sale of goods made beyond the territorial waters of India. Accordingly, writ petition disposed of setting aside the assessment orders and remanded the matter back.

Facts- The petitioner is a company incorporated in the United States of America. It had entered into a sub-sea constructions and diving contract, dated 21.12.2006 with M/s.

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