https://www.taxtmi.com/caselaws?id=163265 The judgment declared rule 3A(2) as ultra vires and held that transportation of goods within the State qualifies as a "deemed sale" subject to a four percent tax rate. The court ruled that transportation by carrying contractors does not involve a transfer of right to use goods, leading to a refund of sales tax and interest. The court also clarified that transportation of goods between states does not constitute a "deemed sale," setting aside the earlier decision and ruling in favor of the appellants, emphasizing the non-applicability of sales tax on such transactions. 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 The judgment declared rule 3A(2) as ultra vires and held that transportation of goods within the State qualifies as a "deemed sale" subject to a four percent tax rate. The court ruled that transportation by carrying contractors does not involve a transfer of right to use goods, leading to a refund of sales tax and interest. The court also clarified that transportation of goods between states does not constitute a "deemed sale," setting aside the earlier decision and ruling in favor of the appellants, emphasizing the non-applicability of sales tax on such transactions. Case-Laws VAT and Sales Tax Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163265