https://www.taxtmi.com/caselaws?id=159881 Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 is treated as constitutionally valid and within legislative competence when read with article 366(29A), article 286, the Central Sales Tax Act situs rules, and the relevant deduction provisions. A transfer of the right to use goods is a deemed sale, but tax applies only where the transaction is within the State and not excluded by inter-State, import, export, or exempt-goods restrictions. Lease, hire-purchase, hoardings, lorry hire, cylinder retention, video cassette hiring, ships, and rigs may fall within the levy if the right to use goods is transferred, subject to statutory deductions and factual verification. en-us Thu, 28 Jan 1999 00:00:00 +0530 Tue, 03 Dec 2013 15:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159881 Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 is treated as constitutionally valid and within legislative competence when read with article 366(29A), article 286, the Central Sales Tax Act situs rules, and the relevant deduction provisions. A transfer of the right to use goods is a deemed sale, but tax applies only where the transaction is within the State and not excluded by inter-State, import, export, or exempt-goods restrictions. Lease, hire-purchase, hoardings, lorry hire, cylinder retention, video cassette hiring, ships, and rigs may fall within the levy if the right to use goods is transferred, subject to statutory deductions and factual verification. Case-Laws VAT and Sales Tax Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159881