https://www.taxtmi.com/caselaws?id=161745 Rental receipts from leasing computer systems were held taxable under the Kerala General Sales Tax Act, 1963, because the arrangement was a composite and contingent agreement for supply, installation and later hiring, not a completed transfer of the right to use goods on execution of the contract. The equipment was to be delivered and installed in Kerala, with rent becoming payable only after installation, and there was no concluded inter-State sale or movement of goods as an incident of sale from one State to another. Explanation (3B) to section 2(xxi) was applied only within its proper scope, and the transaction did not fall within any protected category such as an outside sale, inter-State sale, or sale in the course of import or export. en-us Mon, 16 Dec 2002 00:00:00 +0530 Wed, 05 Feb 2014 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161745 Rental receipts from leasing computer systems were held taxable under the Kerala General Sales Tax Act, 1963, because the arrangement was a composite and contingent agreement for supply, installation and later hiring, not a completed transfer of the right to use goods on execution of the contract. The equipment was to be delivered and installed in Kerala, with rent becoming payable only after installation, and there was no concluded inter-State sale or movement of goods as an incident of sale from one State to another. Explanation (3B) to section 2(xxi) was applied only within its proper scope, and the transaction did not fall within any protected category such as an outside sale, inter-State sale, or sale in the course of import or export. Case-Laws VAT and Sales Tax Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161745