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2011 (2) TMI 1255 - HC - VAT and Sales TaxWrit petitions - transfer of the right to use goods - respondent issued notice proposing to tax the petitioner under section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005, on the ground that assessee is engaged in leasing of hoardings to various customers displaying their advertisements for a fixed period for a fixed amount as consideration, and the Act envisaged levy of VAT on letting out of advertisement boards and signage boards to different customers for display of advertisement of their products – Held that:- whether the items in question constitute "goods" or "immovable property", are required to be examined by the assessing authority in the light of the principles, and the judgments, aforementioned, respondent directed to issue a detailed show-cause notice afresh, give a reasonable opportunity to the petitioner to submit their objections, writ petitions disposed of
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