https://www.taxtmi.com/caselaws?id=162844 Section 9-A of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 taxes a dealer who transfers the right to use specified goods on the amount realised or realisable in the relevant year, and the provision is stated to be consistent with article 366(29A)(d) of the Constitution. The decisive factor is the transfer of the right to use, not merely the date on which physical possession of the motor vehicles was parted with. On the facts noted, the petitioner failed to place cogent material showing the levy was unsustainable, and the tax was upheld. en-us Wed, 16 Nov 2005 00:00:00 +0530 Sat, 15 Mar 2014 13:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162844 Section 9-A of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 taxes a dealer who transfers the right to use specified goods on the amount realised or realisable in the relevant year, and the provision is stated to be consistent with article 366(29A)(d) of the Constitution. The decisive factor is the transfer of the right to use, not merely the date on which physical possession of the motor vehicles was parted with. On the facts noted, the petitioner failed to place cogent material showing the levy was unsustainable, and the tax was upheld. Case-Laws VAT and Sales Tax Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162844