VAT not applicable on transfer of right to use of goods if effective possession and control of the goods are not transferred
Court :
High Court of Delhi
Brief :
The Hon’ble High Court held that the transaction could not be treated as “Deemed sale of goods” under Section 2(1)(zc)(vi) of DVAT Act.
Citation :
Hari Durga Travels Vs. Commissioner of Trade & Taxes, Delhi [2015 58 taxmann.com 149 (Delhi)]
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Bimal Jain
Published in VAT
Views : 3234
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