SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act  ||  Supreme Court: Stray Dog Attacks on Beaches Adversely Impact Tourism  ||  Chhattisgarh HC: Court Employees Cannot Enroll as Regular LLB Students in Breach of Service Rules  ||  Kerala HC: Telling Someone to "Go Away And Die" in Anger Does Not Amount to Abetment of Suicide  ||  Kerala HC: High Courts Work On Holidays; Denying Compensatory Leave To Officers Violates Art. 229  ||  Del HC: Probationers are ‘Workmen’ under ID Act; S.17B Wages not Recoverable if Termination Upheld  ||  Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred    

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 2026 - All Rights Reserved