https://www.taxtmi.com/caselaws?id=164607 A transfer of the right to use equipment was treated as a deemed sale under article 366(29A)(d), but its taxability remained subject to article 286 and the Central Sales Tax Act, 1956. The lease agreements and purchase orders formed one integrated arrangement, and the movement of goods from outside the State was occasioned by that contract, satisfying section 3 of the Central Sales Tax Act. The situs could not be fixed merely by the place where the goods were used within the State. The authorities also erred by relying on the minority view in 20th Century Finance Corpn. Ltd., because the majority view controls and excludes inter-State deemed sales from State tax under section 3F of the Uttar Pradesh Trade Tax Act, 1948. en-us Fri, 19 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164607 A transfer of the right to use equipment was treated as a deemed sale under article 366(29A)(d), but its taxability remained subject to article 286 and the Central Sales Tax Act, 1956. The lease agreements and purchase orders formed one integrated arrangement, and the movement of goods from outside the State was occasioned by that contract, satisfying section 3 of the Central Sales Tax Act. The situs could not be fixed merely by the place where the goods were used within the State. The authorities also erred by relying on the minority view in 20th Century Finance Corpn. Ltd., because the majority view controls and excludes inter-State deemed sales from State tax under section 3F of the Uttar Pradesh Trade Tax Act, 1948. Case-Laws VAT and Sales Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164607