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2014 (5) TMI 720 - MADRAS HIGH COURTLeviability of Tax - Advertisement via Hoardings – Hoardings being immovable property – Not subject matter of Sale as goods - U/s 3A of the Tamil Nadu General Sales Tax Act - Held that:- Judgment in UPASANA FINANCE LIMITED v. STATE OF TAMIL NADU [1999 (1) TMI 510 - TAMIL NADU TAXATION SPECIAL TRIBUNAL] followed – Only goods can be a subject matter of sale as well as of a deemed sale - In order to bring the transaction under the provisions of Section 3A relating to transfer of right to use the goods, the transferee must have control over economic benefit of the property, in which event, the possession also has to be with the transferee - In the absence of any elements, viz., the goods, the transfer of right to use the goods, the said transaction could not be brought under the provisions of Section 3A. The Tribunal had held that the hoardings are part of the immovable property which are not dismantled to be called as goods - There is nothing on record to show that the hoardings were detachable and remained as goods to be used as and when they were required for the assessee to render its services as an advertisement agency - The hoardings erected on the concrete foundation not capable of removal without causing any damage to the structure is part of the immovable property and ceased to be goods for the purpose of attracting levy of tax under Section 3A of the Act - This court has no hesitation in dismissing the case of the Revenue - Therefore, order of the Tribunal is confirmed and revision is dismissed – Decided against Revenue.
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