https://www.taxtmi.com/caselaws?id=160883 Assessment of lease transactions under section 3-A of the Tamil Nadu General Sales Tax Act, 1959 was upheld because the Supreme Court's rulings on deemed sales and transfer of the right to use goods only supplied the governing legal principles; the assessees still had to prove on evidence that the particular transactions were inter-State sales or sales in the course of import and therefore outside State taxing power. The Tribunal noted that the assessing authority had found the goods remained with the assessees and that the statutory and factual objections had been rejected on evidence, so those disputes were matters for appellate examination rather than a basis to quash the assessments in original jurisdiction. The challenge failed. en-us Wed, 05 Jul 2000 00:00:00 +0530 Thu, 26 Dec 2013 11:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160883 Assessment of lease transactions under section 3-A of the Tamil Nadu General Sales Tax Act, 1959 was upheld because the Supreme Court's rulings on deemed sales and transfer of the right to use goods only supplied the governing legal principles; the assessees still had to prove on evidence that the particular transactions were inter-State sales or sales in the course of import and therefore outside State taxing power. The Tribunal noted that the assessing authority had found the goods remained with the assessees and that the statutory and factual objections had been rejected on evidence, so those disputes were matters for appellate examination rather than a basis to quash the assessments in original jurisdiction. The challenge failed. Case-Laws VAT and Sales Tax Wed, 05 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160883