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2008 (2) TMI 603 - SC - VAT and Sales TaxWhether the transaction of transfer of the right to use was a local sale under section 3F of the U.P. Trade Tax Act, 1948? - Held that:- We are in agreement with the view expressed by the Tribunal that the entire arrangement was got up in order to project the impugned transaction as an outside sale so that the said transaction does not come within the ambit of section 3F of the 1948 Act. The High Court has given reasons with which we do not agree in entirety though we agree with the operative part of its judgment dismissing the appeal of the assessee. Thus we do not wish to interfere with the finding of fact recorded by the Tribunal in the present case.
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