https://www.taxtmi.com/caselaws?id=160409 Liability under section 5-C of the Karnataka Sales Tax Act arises only on a transfer of the right to use goods, which requires delivery of possession and effective control to the customer. Where the supplier transports equipment to the venue, installs and operates it through its own technicians, retains possession and control, and removes it after the programme, the transaction is a composite service rather than a deemed sale. On those facts, hiring of audio, visual and multimedia equipment did not amount to a taxable transfer of the right to use goods, and the proposed levy was not sustainable. en-us Mon, 23 Jul 2001 00:00:00 +0530 Mon, 22 Dec 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160409 Liability under section 5-C of the Karnataka Sales Tax Act arises only on a transfer of the right to use goods, which requires delivery of possession and effective control to the customer. Where the supplier transports equipment to the venue, installs and operates it through its own technicians, retains possession and control, and removes it after the programme, the transaction is a composite service rather than a deemed sale. On those facts, hiring of audio, visual and multimedia equipment did not amount to a taxable transfer of the right to use goods, and the proposed levy was not sustainable. Case-Laws VAT / Sales Tax Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160409