Calcutta HC: Award May Be Set Aside if Tribunal Rewrites Contract or Ignores Key Clauses  ||  Delhi HC Suspends Kuldeep Singh Sengar’s Life Term, Holding Section 5(C) of POCSO Not Made Out  ||  Calcutta High Court: Arbitration Clause in an Expired Lease Cannot be Invoked For a Fresh Lease  ||  Delhi High Court: 120-Day Timeline under Section 132B Of Income Tax Act is Not Mandatory  ||  NCLAT Reaffirms That Borrower's Debt Acknowledgment Also Extends Limitation Period for Guarantors  ||  NCLAT: Oppression & Mismanagement Petition Cannot Be Filed Without Company Membership on Filing Date  ||  Supreme Court Quashes Rajasthan Village Renaming, Says Government Must Follow its Own Policy  ||  NCLAT: NCLT Can Order Forensic Audit on its Own, No Separate Application Required  ||  NCLAT Reiterates That IBC Cannot be Invoked as a Recovery Tool for Contractual Disputes  ||  Delhi HC: DRI or Central Revenues Control Lab Presence in Delhi Alone Does Not Confer Jurisdiction    

Apex Court: For Sales Tax on Transfer of Right to Use Goods, Place of Contract is Relevant - (09 Dec 2019)

SALES TAX/VAT

Apex Court has clarified that for the purposes of levy of sales tax the place of the contract for transfer of right to use of goods is relevant than the location of goods. The Court further noted that the deemed sale takes place at the site where the right to use the goods is transferred. Moreover it is of no relevance where the goods are delivered under the right to transfer to use them.

Tags : APEX COURT   SALES TAX  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved