https://www.taxtmi.com/caselaws?id=106040 Taxability under section 3F of the U.P. Trade Tax Act, 1948 depended on the place and existence of the contractual transfer of the right to use goods, not merely on delivery of the goods. The assessee's belated letter of intent did not reliably show an earlier agreement or the place of execution, and contemporaneous materials supported the finding that the lease arrangement was created later. On those facts, the lease transaction was correctly treated as a local taxable sale, and the challenge to taxability failed. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 21 Nov 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106040 Taxability under section 3F of the U.P. Trade Tax Act, 1948 depended on the place and existence of the contractual transfer of the right to use goods, not merely on delivery of the goods. The assessee's belated letter of intent did not reliably show an earlier agreement or the place of execution, and contemporaneous materials supported the finding that the lease arrangement was created later. On those facts, the lease transaction was correctly treated as a local taxable sale, and the challenge to taxability failed. Case-Laws VAT and Sales Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106040