https://www.taxtmi.com/caselaws?id=164105 Section 3(b) of the Delhi Sales Tax on Right to Use Goods Act, 2002 was upheld because it was read harmoniously with section 2(n) and the deeming fiction in article 366(29A). The Court rejected the argument that one provision of the same Act could be struck down as ultra vires another provision of the same Act. It held that, in transfer-of-right-to-use transactions under pre-existing lease agreements, tax attaches to lease rentals received or receivable after the appointed day, since deferred consideration by instalments falls within the statutory scheme. The charging provision therefore remained valid and the post-appointed-day rentals were taxable under the Act. en-us Fri, 05 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164105 Section 3(b) of the Delhi Sales Tax on Right to Use Goods Act, 2002 was upheld because it was read harmoniously with section 2(n) and the deeming fiction in article 366(29A). The Court rejected the argument that one provision of the same Act could be struck down as ultra vires another provision of the same Act. It held that, in transfer-of-right-to-use transactions under pre-existing lease agreements, tax attaches to lease rentals received or receivable after the appointed day, since deferred consideration by instalments falls within the statutory scheme. The charging provision therefore remained valid and the post-appointed-day rentals were taxable under the Act. Case-Laws VAT and Sales Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164105