https://www.taxtmi.com/caselaws?id=247793 Hoardings erected on concrete foundations and fixed to the earth were treated as part of immovable property rather than detachable goods. Because they could not be removed without damage, were not physically delivered to the transferee, and remained under the owner's maintenance, upkeep, painting, insurance and repairs, there was no transfer of effective possession or control. On those facts, the letting arrangement did not amount to a transfer of the right to use goods under Section 3A of the Tamil Nadu General Sales Tax Act, and the turnover was held not taxable under that provision. en-us Thu, 07 Jul 2011 00:00:00 +0530 Thu, 22 May 2014 08:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247793 Hoardings erected on concrete foundations and fixed to the earth were treated as part of immovable property rather than detachable goods. Because they could not be removed without damage, were not physically delivered to the transferee, and remained under the owner's maintenance, upkeep, painting, insurance and repairs, there was no transfer of effective possession or control. On those facts, the letting arrangement did not amount to a transfer of the right to use goods under Section 3A of the Tamil Nadu General Sales Tax Act, and the turnover was held not taxable under that provision. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247793