https://www.taxtmi.com/caselaws?id=160602 Section 5-E of the A.P. General Sales Tax Act makes the transfer of the right to use goods, not their actual user, the taxable event, and the levy cannot be based on implied language extending beyond that point. The provision also does not apply to transactions outside the State, in inter-State trade or commerce, or in the course of import, because Article 366(29-A)(d) does not enlarge legislative competence beyond constitutional limits. As the transactions were either inter-State or import transactions and arose before section 5-E came into force, the levy was held inapplicable and the assessee succeeded. en-us Fri, 02 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160602 Section 5-E of the A.P. General Sales Tax Act makes the transfer of the right to use goods, not their actual user, the taxable event, and the levy cannot be based on implied language extending beyond that point. The provision also does not apply to transactions outside the State, in inter-State trade or commerce, or in the course of import, because Article 366(29-A)(d) does not enlarge legislative competence beyond constitutional limits. As the transactions were either inter-State or import transactions and arose before section 5-E came into force, the levy was held inapplicable and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160602