https://www.taxtmi.com/caselaws?id=164856 Consideration received for granting a sister concern exclusive use of lorries was taxable as a transfer of the right to use goods under section 3A of the Tamil Nadu General Sales Tax Act, 1959, because exclusive use and receipt of consideration brought the transaction within the statutory levy; transfer of ownership was not required, so the tax demand was upheld. Penalty was not sustained because taxability on such transactions had remained debatable until clarification by the Supreme Court, and the departmental circular directed that prior completed assessments need not be reopened, so the penal component was set aside. en-us Fri, 12 Jun 2009 00:00:00 +0530 Mon, 05 May 2014 12:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164856 Consideration received for granting a sister concern exclusive use of lorries was taxable as a transfer of the right to use goods under section 3A of the Tamil Nadu General Sales Tax Act, 1959, because exclusive use and receipt of consideration brought the transaction within the statutory levy; transfer of ownership was not required, so the tax demand was upheld. Penalty was not sustained because taxability on such transactions had remained debatable until clarification by the Supreme Court, and the departmental circular directed that prior completed assessments need not be reopened, so the penal component was set aside. Case-Laws VAT and Sales Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164856