https://www.taxtmi.com/caselaws?id=244850 A transaction is liable to levy as a transfer of the right to use goods only where the transferee obtains effective dominion and the legal right to use the goods; mere physical possession is insufficient. On the facts, the equipment was deployed with the respondent's specialised personnel, no one other than its staff could access or operate it independently, and effective control remained with the respondent. The transactions were therefore characterised as services rather than a taxable transfer of the right to use goods, so Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 was not attracted and the levy failed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Tue, 30 Sep 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244850 A transaction is liable to levy as a transfer of the right to use goods only where the transferee obtains effective dominion and the legal right to use the goods; mere physical possession is insufficient. On the facts, the equipment was deployed with the respondent's specialised personnel, no one other than its staff could access or operate it independently, and effective control remained with the respondent. The transactions were therefore characterised as services rather than a taxable transfer of the right to use goods, so Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 was not attracted and the levy failed. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244850