https://www.taxtmi.com/caselaws?id=160131 Tax under the transfer-of-right-to-use provision applies only to movable goods. Plant and machinery that are embedded in the earth and treated as immovable property fall outside the statutory definition of goods and are not liable to levy under that provision. Where a lease and licence arrangement covers both machinery and factory premises and the consideration is a single indivisible composite amount, tax cannot be imposed on the whole receipt merely because no separate bifurcation was made. The taxable component must be identifiable before levy can be sustained. en-us Wed, 08 Dec 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160131 Tax under the transfer-of-right-to-use provision applies only to movable goods. Plant and machinery that are embedded in the earth and treated as immovable property fall outside the statutory definition of goods and are not liable to levy under that provision. Where a lease and licence arrangement covers both machinery and factory premises and the consideration is a single indivisible composite amount, tax cannot be imposed on the whole receipt merely because no separate bifurcation was made. The taxable component must be identifiable before levy can be sustained. Case-Laws VAT and Sales Tax Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160131