Levy of VAT - Renting of space - Transfer of Right to use - ...

VAT Not Applicable on Renting Space to Mobile Providers; No "Deemed Sale" per Article 366(29-A)(d) & Section 2(33)(iv).

June 4, 2020

Case Laws VAT and Sales Tax HC

Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access of the equipment, infrastructure and space for their use - there is no “deemed sale” within the meaning of Article 366(29-A)(d) of the Constitution of India and Secion 2(33)(iv) of the Act.

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Levy of VAT - Renting of space - Transfer of Right to use - ...

VAT Not Applicable on Renting Space to Mobile Providers; No "Deemed Sale" per Article 366(29-A)(d) & Section 2(33)(iv).

June 4, 2020

Case Laws VAT and Sales Tax HC

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