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    <title>Court Rules Facility Leasing Doesn&#039;t Qualify as Storage and Warehousing Service; Impacts Dealer Transactions.</title>
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    <description>Appellant only owns and leases facilities to the dealers for their use. Keeping in view the nature of transaction the service provided cannot be considered as storage and warehousing service provided by the appellant - AT</description>
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      <description>Appellant only owns and leases facilities to the dealers for their use. Keeping in view the nature of transaction the service provided cannot be considered as storage and warehousing service provided by the appellant - AT</description>
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