https://www.taxtmi.com/caselaws?id=159411 Rent received for permitting customers to use a hydraulic press embedded in a factory was not taxable turnover under the Kerala General Sales Tax Act, 1963, because the arrangement amounted only to a permission to use, not a transfer of the right to use goods. The press formed part of plant and machinery fixed to the factory and was not movable property severable for use as goods. On the Tribunal's factual finding that the facility was offered on a machine-hour basis when the assessee's own work was slack, no deemed sale arose. The amounts were therefore not exigible to tax, and the deletion from taxable turnover was upheld. en-us Thu, 03 Jul 1997 00:00:00 +0530 Mon, 25 Nov 2013 10:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159411 Rent received for permitting customers to use a hydraulic press embedded in a factory was not taxable turnover under the Kerala General Sales Tax Act, 1963, because the arrangement amounted only to a permission to use, not a transfer of the right to use goods. The press formed part of plant and machinery fixed to the factory and was not movable property severable for use as goods. On the Tribunal's factual finding that the facility was offered on a machine-hour basis when the assessee's own work was slack, no deemed sale arose. The amounts were therefore not exigible to tax, and the deletion from taxable turnover was upheld. Case-Laws VAT and Sales Tax Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159411