https://www.taxtmi.com/article/detailed?id=1155 Giving shuttering and scaffolding on hire for construction is a deemed sale under section 2(zf) PVAT (and parallel CST provision) because it transfers the right to use goods for consideration. The taxable turnover is the hire charges received. Shuttering and scaffolding, though manufactured from iron and steel, are not listed as declared goods and are therefore treated as unclassified goods for rate classification; interstate supplies with prescribed forms receive special rate treatment. en-us Sat, 26 Feb 2011 12:21:17 +0530 Sat, 26 Feb 2011 12:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1155 Giving shuttering and scaffolding on hire for construction is a deemed sale under section 2(zf) PVAT (and parallel CST provision) because it transfers the right to use goods for consideration. The taxable turnover is the hire charges received. Shuttering and scaffolding, though manufactured from iron and steel, are not listed as declared goods and are therefore treated as unclassified goods for rate classification; interstate supplies with prescribed forms receive special rate treatment. Articles Value Added Tax - VAT and CST Sat, 26 Feb 2011 12:21:17 +0530 https://www.taxtmi.com/article/detailed?id=1155