https://www.taxtmi.com/caselaws?id=155671 A levy on the transfer of the right to use goods was upheld as constitutionally valid because the taxable event was fixed at delivery and use of the goods within the State, not at the place where the agreement was executed. The constitutional amendment in article 366(29-A) expanded the concept of sale to cover such transfers, which were treated as distinct from a sale involving passing of property. The Act was also held not to tax inter-State sales, sales outside the State, or sales in the course of import, and section 3 operated prospectively only. The challenge to sections 2(10) and 3 therefore failed. en-us Tue, 12 Sep 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155671 A levy on the transfer of the right to use goods was upheld as constitutionally valid because the taxable event was fixed at delivery and use of the goods within the State, not at the place where the agreement was executed. The constitutional amendment in article 366(29-A) expanded the concept of sale to cover such transfers, which were treated as distinct from a sale involving passing of property. The Act was also held not to tax inter-State sales, sales outside the State, or sales in the course of import, and section 3 operated prospectively only. The challenge to sections 2(10) and 3 therefore failed. Case-Laws VAT and Sales Tax Tue, 12 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155671