https://www.taxtmi.com/caselaws?id=163424 Lease rent from transactions said to involve machinery in Uttar Pradesh remained taxable under the transfer-of-right-to-use provisions because the agreements did not satisfactorily show that they related to the disputed machinery. One agreement indicated installation in Delhi and a restriction on removal, while the other did not specify the place of use; the adverse factual finding was left undisturbed. The jurisdictional challenge based on a later Commissioner's order also failed because that order did not govern the relevant assessment years. The argument that movement of machinery from outside Uttar Pradesh attracted Central Sales Tax was rejected, as the record did not establish that the point had been raised and proved before the Tribunal. en-us Fri, 05 Nov 2004 00:00:00 +0530 Wed, 02 Apr 2014 14:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163424 Lease rent from transactions said to involve machinery in Uttar Pradesh remained taxable under the transfer-of-right-to-use provisions because the agreements did not satisfactorily show that they related to the disputed machinery. One agreement indicated installation in Delhi and a restriction on removal, while the other did not specify the place of use; the adverse factual finding was left undisturbed. The jurisdictional challenge based on a later Commissioner's order also failed because that order did not govern the relevant assessment years. The argument that movement of machinery from outside Uttar Pradesh attracted Central Sales Tax was rejected, as the record did not establish that the point had been raised and proved before the Tribunal. Case-Laws VAT and Sales Tax Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163424