Levy of VAT - Renting of space - Transfer of Right to use - ...

VAT and Sales Tax

June 3, 2020

Levy of VAT - Renting of space - Transfer of Right to use - Though the passive infrastructure of the petitioner are “goods” within the meaning of Article 366(12) of the Constitution of India and Section 2(21) of the TNVAT Act, 2006 yet there is no “transfer of right to use” within the meaning of extended definition of “sale” under Section 2(33)(iv) TNVAT Act, 2006 and Article 366(29A)(d) of the Constitution of India so as to attract levy of VAT

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Levy of VAT - Renting of space - Transfer of Right to use - ...

VAT and Sales Tax

June 3, 2020

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