https://www.taxtmi.com/caselaws?id=159271 Rule 3A of the Tripura Sales Tax Rules, 1989 was upheld as consistent with the post-Forty-sixth Amendment constitutional scheme, because article 366(29A) permits State taxation of deemed sales, including transfers of the right to use goods, subject to article 286 restrictions. The truck hire arrangement used for transporting foodgrains was treated as a transfer of the right to use goods under section 2(g)(ii) of the Act, so the related hire and transportation charges formed taxable consideration. The challenge to tax deduction and liability therefore failed on both counts. en-us Thu, 11 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159271 Rule 3A of the Tripura Sales Tax Rules, 1989 was upheld as consistent with the post-Forty-sixth Amendment constitutional scheme, because article 366(29A) permits State taxation of deemed sales, including transfers of the right to use goods, subject to article 286 restrictions. The truck hire arrangement used for transporting foodgrains was treated as a transfer of the right to use goods under section 2(g)(ii) of the Act, so the related hire and transportation charges formed taxable consideration. The challenge to tax deduction and liability therefore failed on both counts. Case-Laws VAT and Sales Tax Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159271