https://www.taxtmi.com/caselaws?id=161790 Lease transactions involving goods not in existence on the date of agreement must be tested to see whether the contract occasioned movement of goods from one State to another, in which case the levy may fall within inter-State trade rather than taxable intra-State deemed sale. For transfer of the right to use goods, the situs of the transaction is not decisive; the assessing authority must examine the lease terms, purchase orders, invoices, accounts, and the contractual linkage between the parties and suppliers before sustaining tax. Where those materials are not properly examined, the assessment cannot be affirmed and requires fresh factual determination. en-us Sat, 06 Dec 2003 00:00:00 +0530 Thu, 06 Feb 2014 16:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161790 Lease transactions involving goods not in existence on the date of agreement must be tested to see whether the contract occasioned movement of goods from one State to another, in which case the levy may fall within inter-State trade rather than taxable intra-State deemed sale. For transfer of the right to use goods, the situs of the transaction is not decisive; the assessing authority must examine the lease terms, purchase orders, invoices, accounts, and the contractual linkage between the parties and suppliers before sustaining tax. Where those materials are not properly examined, the assessment cannot be affirmed and requires fresh factual determination. Case-Laws VAT and Sales Tax Sat, 06 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161790