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VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Levy of Sales tax or Service Tax - Transfer of the right to use ...


High Court Rules Equipment Use by Personnel Isn't a Sale; Not Subject to Sales Tax u/s 2(n).

March 10, 2014

Case Laws     VAT and Sales Tax     HC

Levy of Sales tax or Service Tax - Transfer of the right to use the equipments - Even though the possession of the equipments was with O.N.G.C., they had been operated only by the personnel from the respondent company. - Not liable to sales tax - HC

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