https://www.taxtmi.com/caselaws?id=157258 Hoardings and related structures let out for advertisement may constitute goods when they are movable property and are made available for exclusive use for consideration, so the transaction can fall within the statutory concept of sale as a transfer of the right to use goods. However, an assessment cannot stand where liability to tax has not been properly determined and the order does not disclose the basis of the taxable turnover, especially when the amended definition applies only prospectively from 1 April 1984. The matter therefore required fresh determination of liability and, if necessary, reassessment confined to the relevant post-amendment period. en-us Fri, 15 May 1992 00:00:00 +0530 Thu, 03 Oct 2013 14:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157258 Hoardings and related structures let out for advertisement may constitute goods when they are movable property and are made available for exclusive use for consideration, so the transaction can fall within the statutory concept of sale as a transfer of the right to use goods. However, an assessment cannot stand where liability to tax has not been properly determined and the order does not disclose the basis of the taxable turnover, especially when the amended definition applies only prospectively from 1 April 1984. The matter therefore required fresh determination of liability and, if necessary, reassessment confined to the relevant post-amendment period. Case-Laws VAT and Sales Tax Fri, 15 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157258