https://www.taxtmi.com/caselaws?id=104891 SC held that a State provision deeming a "transfer of right to use" goods to occur within the State (Explanation 3(d) to s.2(t)) and clause (b) of s.5E exceeded legislative power under Entry 54, List II. Those provisions were read down: they do not apply to (i) outside sales, (ii) sales in course of import into or export out of India, or (iii) inter-State sales. Consequently, Central Sales Tax Act s.4 governs such transactions and most appeals and petitions were allowed (except specified appeals). A separate judgment disagreed on the interpretation of when a deemed sale is complete. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 07 Oct 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104891 SC held that a State provision deeming a "transfer of right to use" goods to occur within the State (Explanation 3(d) to s.2(t)) and clause (b) of s.5E exceeded legislative power under Entry 54, List II. Those provisions were read down: they do not apply to (i) outside sales, (ii) sales in course of import into or export out of India, or (iii) inter-State sales. Consequently, Central Sales Tax Act s.4 governs such transactions and most appeals and petitions were allowed (except specified appeals). A separate judgment disagreed on the interpretation of when a deemed sale is complete. Case-Laws VAT / Sales Tax Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104891