9911796707
TMI Blog2013 (10) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act, (in short, TNGST Act")? – Held that - Whether a transaction is a transfer of right to use goods or a service is essentially a question of fact, which has to be determined in each case, having regard to the terms of the contract. As pointed out earlier, in the present case, the assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tamil Nadu Sales Tax Appellate Tribunal for the assessment years 1999-2000 and 2000-01 respectively. The above Tax Case Revisions were admitted on the following substantial questions of law:- "1. Whether there is transfer of right to use the cinematographic cameras as per the terms and conditions put forth in the agreement so as to attract the levy of tax under Section 3-A of the TNGST Act? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right to use, hence, Section 3-A of the Tamil Nadu General Sales Tax Act would not apply to the facts of the case. The contention of the assessee was however rejected by the Assessing Officer. This led to the assessee filing an appeal before the Appellate Assistant Commissioner, who accepted the case of the assessee, thereby, setting aside the assessment. Aggrieved by the same, the Revenue went o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction under Section 3A(2)(b) of the Act, the Tribunal pointed out that there was hardly any material to show that what were all the equipments that were purchased locally and what was the equipments that were imported. In the absence of any materials to suggest that the hired equipments were locally purchased from the registered dealers and just imported, the question of granting deduction di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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