https://www.taxtmi.com/caselaws?id=158959 The Court held that the petitioner, engaged in a video library business, qualified as a "dealer" under the Kerala General Sales Tax Act. The lending of video cassettes constituted a taxable transfer of the right to use goods under the Act's extended definitions post-amendment. Relying on statutory interpretation and case law, the Court concluded that the petitioner's activities fell within the Act's ambit, rejecting the petitioner's challenge to the assessment orders. Consequently, the Court dismissed the petition, upholding the assessment orders against the petitioner. en-us Fri, 18 Oct 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158959 The Court held that the petitioner, engaged in a video library business, qualified as a "dealer" under the Kerala General Sales Tax Act. The lending of video cassettes constituted a taxable transfer of the right to use goods under the Act's extended definitions post-amendment. Relying on statutory interpretation and case law, the Court concluded that the petitioner's activities fell within the Act's ambit, rejecting the petitioner's challenge to the assessment orders. Consequently, the Court dismissed the petition, upholding the assessment orders against the petitioner. Case-Laws VAT and Sales Tax Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158959