https://www.taxtmi.com/caselaws?id=162246 A transfer of the right to use goods was held taxable at the place where the agreement was executed and property in the goods passed, unless the statute creates a legal fiction fixing another situs. Section 3A of the Gujarat Sales Tax Act, 1969 did not create such a fiction. Because the deeds were executed in Mumbai, the transfer occurred outside Gujarat and the mere location of the goods in Gujarat could not attract tax there. The impugned notices and recovery action were therefore liable to be quashed. en-us Fri, 13 Jan 2006 00:00:00 +0530 Fri, 21 Feb 2014 15:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162246 A transfer of the right to use goods was held taxable at the place where the agreement was executed and property in the goods passed, unless the statute creates a legal fiction fixing another situs. Section 3A of the Gujarat Sales Tax Act, 1969 did not create such a fiction. Because the deeds were executed in Mumbai, the transfer occurred outside Gujarat and the mere location of the goods in Gujarat could not attract tax there. The impugned notices and recovery action were therefore liable to be quashed. Case-Laws VAT and Sales Tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162246