https://www.taxtmi.com/caselaws?id=234469 The court ruled in favor of the petitioner, holding that the provision of Passive Infrastructure Services to Sharing Operators did not amount to a transfer of the right to use goods under the DVAT Act. The court quashed the impugned order and subsequent assessment, stating that the arrangement did not involve a transfer of rights, thus not subject to VAT. The court found the impugned order unconstitutional and did not address the determination of the sale price. No costs were awarded in the case. en-us Thu, 18 Apr 2013 00:00:00 +0530 Thu, 27 Nov 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234469 The court ruled in favor of the petitioner, holding that the provision of Passive Infrastructure Services to Sharing Operators did not amount to a transfer of the right to use goods under the DVAT Act. The court quashed the impugned order and subsequent assessment, stating that the arrangement did not involve a transfer of rights, thus not subject to VAT. The court found the impugned order unconstitutional and did not address the determination of the sale price. No costs were awarded in the case. Case-Laws VAT and Sales Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234469