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2018 (5) TMI 1037 - HC - VAT and Sales TaxTransfer of right to use or not? - assessee is engaged in providing specialized lights and equipments for public functions - Whether Tribunal is justified in holding that, the transaction of the Opponent does not amount to a transaction of transfer of right to use, hence is not taxable under the Gujarat Value Added Tax Act, 2003? Held that: - the task of the assessee was not merely of fitting lights on special occasions and winding up the paraphernalia once the event is over. The assessee undertook the task of providing special lighting for the stage for organizers to hold programs and events. This would require special equipments, installation and operation by technically trained staff and constant supervision by such staff all throughout the program - There is no element of transferring the controlled possession and ultimately the right of the user of the equipments. If at all the assessee was engaged in providing service which may invite service tax at the prescribed rate. Tribunal concluded that the assessee never parted with that control of the apparatus in favour of the organizers or the hotel management. The transaction of the Opponent does not amount to a transaction of transfer of right to use, hence is not taxable under the Gujarat Value Added Tax Act, 2003 - appeal dismissed - decided against appellant-Revenue.
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