https://www.taxtmi.com/caselaws?id=238563 Hiring cinematographic cameras was treated as a transfer of the right to use where the lessee had possession, effective control, and the commercial benefit of the equipment during the hire period, so tax under Section 3-A of the Tamil Nadu General Sales Tax Act applied. The claim for deduction under Section 3A(2)(b) failed because no adequate material was produced to identify the locally purchased taxable equipment or substantiate the deduction basis. The assessment under Section 3-A was therefore sustained, and no deduction was allowed. en-us Wed, 14 Aug 2013 00:00:00 +0530 Thu, 24 Oct 2013 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238563 Hiring cinematographic cameras was treated as a transfer of the right to use where the lessee had possession, effective control, and the commercial benefit of the equipment during the hire period, so tax under Section 3-A of the Tamil Nadu General Sales Tax Act applied. The claim for deduction under Section 3A(2)(b) failed because no adequate material was produced to identify the locally purchased taxable equipment or substantiate the deduction basis. The assessment under Section 3-A was therefore sustained, and no deduction was allowed. Case-Laws VAT and Sales Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238563