https://www.taxtmi.com/caselaws?id=160658 Transfer of vehicles to an election authority for election use was treated as a transfer of the right to use goods for consideration under the expanded constitutional concept of deemed sale. The Tripura Sales Tax Act, 1976 was read consistently with Article 366(29A), so vehicles used under requisition could attract sales tax even though the transfer was compulsory rather than a voluntary commercial sale. The mechanism for contesting hiring charges also indicated that the rate fixed by the authority was not conclusive on taxability. On that basis, the transaction was treated as a taxable deemed sale and deduction of sales tax was upheld. en-us Mon, 08 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 15:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160658 Transfer of vehicles to an election authority for election use was treated as a transfer of the right to use goods for consideration under the expanded constitutional concept of deemed sale. The Tripura Sales Tax Act, 1976 was read consistently with Article 366(29A), so vehicles used under requisition could attract sales tax even though the transfer was compulsory rather than a voluntary commercial sale. The mechanism for contesting hiring charges also indicated that the rate fixed by the authority was not conclusive on taxability. On that basis, the transaction was treated as a taxable deemed sale and deduction of sales tax was upheld. Case-Laws VAT and Sales Tax Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160658