https://www.taxtmi.com/caselaws?id=240778 A time charterparty did not amount to a transfer of the right to use goods because the owner retained the master, crew, navigation and overall control; mere commercial use by the charterer was insufficient, so the transaction fell outside section 3A of the Tamil Nadu General Sales Tax Act, 1959. Sale of specifically identified ships was also not taxable in Tamil Nadu where the vessels were outside the State when the contracts were made or appropriation occurred, since the situs of sale for ascertained goods depends on the goods' location at the relevant time. The penalty based on that turnover could not survive once the assessment failed. en-us Mon, 29 Aug 2011 00:00:00 +0530 Fri, 17 Mar 2023 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240778 A time charterparty did not amount to a transfer of the right to use goods because the owner retained the master, crew, navigation and overall control; mere commercial use by the charterer was insufficient, so the transaction fell outside section 3A of the Tamil Nadu General Sales Tax Act, 1959. Sale of specifically identified ships was also not taxable in Tamil Nadu where the vessels were outside the State when the contracts were made or appropriation occurred, since the situs of sale for ascertained goods depends on the goods' location at the relevant time. The penalty based on that turnover could not survive once the assessment failed. Case-Laws VAT and Sales Tax Mon, 29 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240778