https://www.taxtmi.com/caselaws?id=158959 Hiring video cassettes to library members transferred the right to use goods where members obtained exclusive custody, control and freedom to use the cassettes during the hire period. Article 366(29A), the amended definitions of "dealer" and "sale" under the Kerala General Sales Tax Act, 1963, and the relevant statutory explanation brought such deemed transfers within the sales tax regime. The absence of effective control by the library over cassettes while members held them distinguished arrangements involving machinery and lockers. A person commercially providing exclusive use of goods for consideration is therefore treated as a dealer, and the hire transaction is taxable as a deemed sale. 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 Hiring video cassettes to library members transferred the right to use goods where members obtained exclusive custody, control and freedom to use the cassettes during the hire period. Article 366(29A), the amended definitions of "dealer" and "sale" under the Kerala General Sales Tax Act, 1963, and the relevant statutory explanation brought such deemed transfers within the sales tax regime. The absence of effective control by the library over cassettes while members held them distinguished arrangements involving machinery and lockers. A person commercially providing exclusive use of goods for consideration is therefore treated as a dealer, and the hire transaction is taxable as a deemed sale. Case-Laws VAT and Sales Tax Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158959