https://www.taxtmi.com/caselaws?id=158959 A hire arrangement that gives a customer exclusive control and use of video cassettes for a period constitutes a transfer of the right to use goods. Under Article 366(29A) and the amended definitions in the Kerala General Sales Tax Act, such transfers fall within the sales tax net, and the person carrying on that business is treated as a dealer. On that basis, the article explains that the lessor's liability to tax arises where effective control passes to the hirer during the period of custody, distinguishing situations where control remains with the owner. 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 A hire arrangement that gives a customer exclusive control and use of video cassettes for a period constitutes a transfer of the right to use goods. Under Article 366(29A) and the amended definitions in the Kerala General Sales Tax Act, such transfers fall within the sales tax net, and the person carrying on that business is treated as a dealer. On that basis, the article explains that the lessor's liability to tax arises where effective control passes to the hirer during the period of custody, distinguishing situations where control remains with the owner. Case-Laws VAT and Sales Tax Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158959