https://www.taxtmi.com/caselaws?id=212940 Tax under section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005 arises only where the assessing authority first establishes as a jurisdictional fact that the subject matter is goods and that there is a transfer of the right to use those goods. Hoardings, unipoles, steel structures and vinyl sheets may fall outside the provision if they are immovable property, since immovable property is not goods under section 2(16). The nature of the item depends on annexation, fastening and whether it can be dismantled and re-erected without destruction. Because the assessment orders did not clearly determine these foundational facts, they were not sustained and were directed to be reconsidered after fresh notice and opportunity. en-us Fri, 11 Feb 2011 00:00:00 +0530 Wed, 07 May 2014 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212940 Tax under section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005 arises only where the assessing authority first establishes as a jurisdictional fact that the subject matter is goods and that there is a transfer of the right to use those goods. Hoardings, unipoles, steel structures and vinyl sheets may fall outside the provision if they are immovable property, since immovable property is not goods under section 2(16). The nature of the item depends on annexation, fastening and whether it can be dismantled and re-erected without destruction. Because the assessment orders did not clearly determine these foundational facts, they were not sustained and were directed to be reconsidered after fresh notice and opportunity. Case-Laws VAT and Sales Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212940