https://www.taxtmi.com/caselaws?id=158213 Charges received for permitting use of permanently embedded oil storage tanks were not taxable turnover under section 3-A of the Tamil Nadu General Sales Tax Act because the levy applied only to transfers of the right to use goods. On the facts accepted, the tanks were huge storage structures embedded in the earth and therefore immovable property, not goods. As a result, hiring receipts for their use could not fall within the charging provision, and the show cause notice was quashed to that extent in favour of the assessee. en-us Thu, 04 Apr 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158213 Charges received for permitting use of permanently embedded oil storage tanks were not taxable turnover under section 3-A of the Tamil Nadu General Sales Tax Act because the levy applied only to transfers of the right to use goods. On the facts accepted, the tanks were huge storage structures embedded in the earth and therefore immovable property, not goods. As a result, hiring receipts for their use could not fall within the charging provision, and the show cause notice was quashed to that extent in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158213