https://www.taxtmi.com/caselaws?id=211371 Supply and installation of electricity meters by the Electricity Board, with collection of meter rentals, was treated as transfer of the right to use goods and therefore taxable under section 5E of the Andhra Pradesh General Sales Tax Act, 1957. The meters were regarded as movable property, not articles attached to earth merely because they were fixed in consumers' premises for recording consumption. As the Board retained ownership but supplied the meters for exclusive use under the statutory scheme and conditions of supply, the arrangement satisfied the ingredients of a deemed sale under article 366(29A)(d) of the Constitution. Maintenance obligations did not alter that character. en-us Tue, 01 Mar 2011 00:00:00 +0530 Tue, 01 Jul 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211371 Supply and installation of electricity meters by the Electricity Board, with collection of meter rentals, was treated as transfer of the right to use goods and therefore taxable under section 5E of the Andhra Pradesh General Sales Tax Act, 1957. The meters were regarded as movable property, not articles attached to earth merely because they were fixed in consumers' premises for recording consumption. As the Board retained ownership but supplied the meters for exclusive use under the statutory scheme and conditions of supply, the arrangement satisfied the ingredients of a deemed sale under article 366(29A)(d) of the Constitution. Maintenance obligations did not alter that character. Case-Laws VAT and Sales Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211371