https://www.taxtmi.com/caselaws?id=160012 Hiring of studios for recording, background music and dubbing was held not to be a transfer of the right to use movable property under the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985. The Court applied the distinction between movable and immovable property and found that the studio was the real subject of hire, while the recording instruments and equipment were permanently fixed and had no independent utility apart from the studio. The transaction was therefore treated as a hiring of immovable property with fixtures and installations, not a taxable sale of goods. The assessee succeeded and the Revenue failed. en-us Wed, 16 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 17:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160012 Hiring of studios for recording, background music and dubbing was held not to be a transfer of the right to use movable property under the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985. The Court applied the distinction between movable and immovable property and found that the studio was the real subject of hire, while the recording instruments and equipment were permanently fixed and had no independent utility apart from the studio. The transaction was therefore treated as a hiring of immovable property with fixtures and installations, not a taxable sale of goods. The assessee succeeded and the Revenue failed. Case-Laws VAT and Sales Tax Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160012