TMI Blog2010 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation 3(d) to section 2(1)(t) of the Karnataka Sales Tax Act, 1957 are held to be not applicable to a transaction of transfer of right to use any goods, if such sale is an outside State sale, or the sale in the course of the import of the goods into or export of goods out of territory of India. In the instant case, it was an inter-State sale as rightly held by the Tribunal. In that view of the matter, we do not see any merit in the appeal. - Sales Tax Revision Petition No. 95 of 2009 - - - Dated:- 20-7-2010 - KUMAR N. AND MRS NAGARATHANA B.V., JJ. ORDER:- The order of the court was made by N. KUMAR J. This sales tax revision petition is by the Revenue challenging the order passed by the Karnataka Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority. The first appellate authority partly allowed the said appeal and deleted the enhancement made in respect of hire-purchase transactions and affirmed the taxable turnover determined in respect of lease transactions, inasmuch as the total and taxable turnover stood determined at Rs. 41,52,152. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal on a careful consideration of the rival contentions held that insofar as the hire-purchase transaction was concerned, whether the impugned transaction answered the requirement of law as explained in various judgments was an intricate question which had to be decided based on a detailed examination of the relevant factual evidence. Only a part of such ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that as the entire matter is now remitted back to the assessing officer for a fresh assessment and order, after going through the entire factual aspects as contained in the document relied on by the parties, no case for interference with the said portion of the order is made out. Insofar as the challenge to the deletion of lease receipts is concerned, the same is based on the law declared by the apex court in 20th Century Finance Corpn. Ltd. case [2000] 119 STC 182 (SC) ; [2001] 50 KLJ 245. In the aforesaid judgment it is held as under (at pages 207 and 208 of STC): 40. A perusal of Explanation 3(d) to section 2(1)(t) shows that the transfer of right to use any goods would be deemed to have taken place in the State of Karnataka i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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