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VAT - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Levy of Tax - transfer of right to use of goods or not - supply ...


High Court Rules Crane Supply Not a Transfer of Use Rights; No Tax Due u/s 4 of Tamil Nadu VAT Act.

February 25, 2021

Case Laws     VAT and Sales Tax     HC

Levy of Tax - transfer of right to use of goods or not - supply of cranes under the agreement to the BHEL - In view of the decisin of SC, there is no transfer of right to use and no case was made out for recovery of tax amount from the petitioner under Section 4 of the Tamil Nadu Value Added Tax Act, 2006. - HC

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