https://www.taxtmi.com/caselaws?id=165306 Transfer of the right to use goods under a lease cannot be taxed under the State levy where the deemed sale is an inter-State sale, outside-State sale, or sale in the course of import or export; accordingly, tax on the relevant lease receipts was deleted. The remand of hire-purchase turnover for fresh assessment was sustained because the issue required examination of incomplete documentary and factual material. Revision will not disturb such a remand absent legal infirmity. The Revenue's challenge failed, leaving the remand on hire-purchase transactions and the relief for inter-State lease transactions in place. en-us Tue, 20 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165306 Transfer of the right to use goods under a lease cannot be taxed under the State levy where the deemed sale is an inter-State sale, outside-State sale, or sale in the course of import or export; accordingly, tax on the relevant lease receipts was deleted. The remand of hire-purchase turnover for fresh assessment was sustained because the issue required examination of incomplete documentary and factual material. Revision will not disturb such a remand absent legal infirmity. The Revenue's challenge failed, leaving the remand on hire-purchase transactions and the relief for inter-State lease transactions in place. Case-Laws VAT and Sales Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165306