https://www.taxtmi.com/caselaws?id=242788 Retention of possession, control and ownership under an ATM deployment service arrangement means the recipient does not obtain the machines as goods, so the transaction falls outside the sale or deemed sale concept for VAT purposes. On that basis, the text says the alleged foundation for tax registration liability and for a penalty based on attempted tax evasion could not stand. It further notes that mere customer access to an ATM does not amount to possession of the machine or any part of it, and therefore does not create a transfer of right to use goods. en-us Fri, 15 Nov 2013 00:00:00 +0530 Mon, 20 Jan 2014 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242788 Retention of possession, control and ownership under an ATM deployment service arrangement means the recipient does not obtain the machines as goods, so the transaction falls outside the sale or deemed sale concept for VAT purposes. On that basis, the text says the alleged foundation for tax registration liability and for a penalty based on attempted tax evasion could not stand. It further notes that mere customer access to an ATM does not amount to possession of the machine or any part of it, and therefore does not create a transfer of right to use goods. Case-Laws VAT and Sales Tax Fri, 15 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242788