Scope of term Goods u/s 2 (d) of the Act - Taxation of Transfer ...
VAT and Sales Tax
April 24, 2014
Scope of term Goods u/s 2 (d) of the Act - Taxation of Transfer of Right to use goods - besides plants and machinery, entire land and building was leased out and there was no provision/agreement that plants and machinery shall be severed or removed from earth - cannot be treated as goods - HC
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