VAT - Highlights / Catch Notes

Right to use - Having transferred the right to use the goods ...

Transferring Rights to Use Goods: Legal Implications for VAT and Sales Tax, Supported by Case Law.

May 1, 2015

Case Laws VAT and Sales Tax HC

Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to others. It would thus be seen that unless all the requirements are transferred, the transaction will not come within the meaning of “Transfer of the rights to use any goods” - HC

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Right to use - Having transferred the right to use the goods ...

Transferring Rights to Use Goods: Legal Implications for VAT and Sales Tax, Supported by Case Law.

May 1, 2015

Case Laws VAT and Sales Tax HC

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