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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Validity of assessment order - transfer of right to use of goods ...

Case Laws     VAT and Sales Tax

March 5, 2021

Validity of assessment order - transfer of right to use of goods - As a matter of fact, the subject transaction may have been liable to tax under Section 65(105)(zzzzj) of the Finance Act, 1994 with effect from 2008 after service tax was levied on “Supply of Tangible Goods” as about test for “transfer of right to use” is conspicuously absent - HC

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