The Forum of Free Enterprise is a non-political organization founded in 1956 by A. D. Shroff, and has been established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet is titled “E-Commerce and Sales Tax” was published in June 2000 and was authored by N.C. Mehta. This booklet is a textual representation of a presentation made at a programme on E-Commerce on 26th April 2000 in Mumbai. The author talks about the case State of Orissa Vs. Titaghur Paper Mills Co. Ltd. The author discusses Taxable Event, Constitutional Provisions, Meaning of goods, incorporeal – intangible goods, the situs of sale, and tangible goods. Further, the author elucidates Salmond on jurisprudence, Section 3 and 5 of central Act, indivisible work contracts, and Hire – Purchase by installments.