https://www.taxtmi.com/caselaws?id=161700 Territorial waters adjoining Karnataka were treated as part of the State for fiscal purposes because Article 297 and the Maritime Zones Act did not exclude State jurisdiction over the waters above the seabed, and no conflicting Parliamentary law displaced that position. The objection to taxability on territorial grounds therefore failed. A charter party for a tug was also held to amount to a transfer of the right to use goods: the vessel was placed at the charterer's disposal, used for its port operations, and controlled under its instructions, so maintenance by the owner did not alter the tax character of the transaction. en-us Fri, 23 Jan 2004 00:00:00 +0530 Mon, 07 Jan 2019 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161700 Territorial waters adjoining Karnataka were treated as part of the State for fiscal purposes because Article 297 and the Maritime Zones Act did not exclude State jurisdiction over the waters above the seabed, and no conflicting Parliamentary law displaced that position. The objection to taxability on territorial grounds therefore failed. A charter party for a tug was also held to amount to a transfer of the right to use goods: the vessel was placed at the charterer's disposal, used for its port operations, and controlled under its instructions, so maintenance by the owner did not alter the tax character of the transaction. Case-Laws VAT and Sales Tax Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161700