https://www.taxtmi.com/caselaws?id=163010 Leasing of advertisement hoardings was not taxable under section 5E because the decisive test was whether there was a transfer of the right to use goods. The hoardings were found to be permanently fixed and therefore immovable property, so the arrangement was treated as mere hiring rather than a taxable transfer of goods. On that basis, the levy under section 5E did not apply. A transaction involving advertisement hoardings attracts tax only when the right to use goods is actually transferred; mere hire of immovable hoardings falls outside the charging provision. en-us Mon, 14 Jul 2008 00:00:00 +0530 Thu, 20 Mar 2014 12:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163010 Leasing of advertisement hoardings was not taxable under section 5E because the decisive test was whether there was a transfer of the right to use goods. The hoardings were found to be permanently fixed and therefore immovable property, so the arrangement was treated as mere hiring rather than a taxable transfer of goods. On that basis, the levy under section 5E did not apply. A transaction involving advertisement hoardings attracts tax only when the right to use goods is actually transferred; mere hire of immovable hoardings falls outside the charging provision. Case-Laws VAT and Sales Tax Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163010