https://www.taxtmi.com/caselaws?id=163265 A pure carrying contract for transport of goods does not amount to a transfer of the right to use goods. Applying the statutory definition of deemed sale under the Tripura sales tax law, the Gauhati HC accepted the Division Bench view that merely moving foodgrains from one place to another involves no transfer of any right to use the goods. On that basis, a transport-only arrangement falls outside deemed sale treatment, and the tax demand based on that characterisation cannot stand. en-us Tue, 28 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163265 A pure carrying contract for transport of goods does not amount to a transfer of the right to use goods. Applying the statutory definition of deemed sale under the Tripura sales tax law, the Gauhati HC accepted the Division Bench view that merely moving foodgrains from one place to another involves no transfer of any right to use the goods. On that basis, a transport-only arrangement falls outside deemed sale treatment, and the tax demand based on that characterisation cannot stand. Case-Laws VAT and Sales Tax Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163265