https://www.taxtmi.com/caselaws?id=105932 Over-retention charges for gas cylinders were held to form part of taxable sale price where the contract transferred to customers the right to use the cylinders for consideration. The cylinders were integral to the supply of medical oxygen and industrial gases, and the absence of a charge during the first 14 days did not prevent transfer of the right to use goods. Applying section 2(g)(iv) of the Orissa Sales Tax Act, read with article 366(29A)(d), the charge was treated as consideration for a deemed sale, consistent with Aggarwal Brothers. The levy was therefore upheld and the department's position on taxability accepted. en-us Wed, 16 May 2007 00:00:00 +0530 Sat, 30 Nov 2013 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105932 Over-retention charges for gas cylinders were held to form part of taxable sale price where the contract transferred to customers the right to use the cylinders for consideration. The cylinders were integral to the supply of medical oxygen and industrial gases, and the absence of a charge during the first 14 days did not prevent transfer of the right to use goods. Applying section 2(g)(iv) of the Orissa Sales Tax Act, read with article 366(29A)(d), the charge was treated as consideration for a deemed sale, consistent with Aggarwal Brothers. The levy was therefore upheld and the department's position on taxability accepted. Case-Laws VAT and Sales Tax Wed, 16 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105932