Deemed sale - transfer of right to use goods or not - ...

VAT and Sales Tax

December 27, 2022

Deemed sale - transfer of right to use goods or not - inter-state transfer of goods - the owner of the cylinder is IOCL. The transport/supply does not fall within the ambit of transfer of goods as defined in “sale”. Further, when transaction has taken place in Assam, the respondent authorities cannot have any jurisdiction over Interstate. - HC

View Source

← Previous Next →

Deemed sale - transfer of right to use goods or not - ...

VAT and Sales Tax

December 27, 2022

You may also like:

Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the...

whether supply of goods to other units of the Department of Atomic Energy would constitute stock transfer or are inter-State sales liable to tax under the CST Act - HC

Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.

Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC

Central Sale or not - production of Form-C - merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of...

Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to...

Quick Updates: