https://www.taxtmi.com/caselaws?id=160391 Lease transactions involving the transfer of the right to use machinery were treated as inter-State where the goods moved from one State to another in pursuance of the arrangement. Applying the constitutional principle that a State cannot levy sales tax on a deemed sale taking place outside the State or in the course of inter-State trade or commerce, the place where the agreement was executed was held not to control taxability. The transactions were therefore outside the reach of section 3-A of the Tamil Nadu General Sales Tax Act, 1959 and not liable to tax under that provision. en-us Thu, 14 Sep 2000 00:00:00 +0530 Tue, 17 Dec 2013 15:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160391 Lease transactions involving the transfer of the right to use machinery were treated as inter-State where the goods moved from one State to another in pursuance of the arrangement. Applying the constitutional principle that a State cannot levy sales tax on a deemed sale taking place outside the State or in the course of inter-State trade or commerce, the place where the agreement was executed was held not to control taxability. The transactions were therefore outside the reach of section 3-A of the Tamil Nadu General Sales Tax Act, 1959 and not liable to tax under that provision. Case-Laws VAT and Sales Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160391