https://www.taxtmi.com/caselaws?id=163983 A transaction constitutes a sale for sales tax purposes only where there is a transfer of the right to use goods for consideration, with the goods being available, deliverable, and put under the transferee's legal right of use to the exclusion of the transferor. Applying that test, the arrangement here did not involve any such transfer because the computers and terminals always remained in the provider's possession, were operated by its employees, and were never handed over, even constructively, to the customer. The arrangement was therefore only a data processing service for fixed periods and did not attract the charging provisions of the Act. en-us Fri, 19 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163983 A transaction constitutes a sale for sales tax purposes only where there is a transfer of the right to use goods for consideration, with the goods being available, deliverable, and put under the transferee's legal right of use to the exclusion of the transferor. Applying that test, the arrangement here did not involve any such transfer because the computers and terminals always remained in the provider's possession, were operated by its employees, and were never handed over, even constructively, to the customer. The arrangement was therefore only a data processing service for fixed periods and did not attract the charging provisions of the Act. Case-Laws VAT and Sales Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163983