https://www.taxtmi.com/caselaws?id=165306 A hire-purchase turnover dispute required fresh factual scrutiny because the documentary record before the Tribunal was incomplete, so the remand to the assessing authority was upheld and no revisional interference was warranted. On lease receipts arising from transfer of the right to use goods, the article states that Explanation 3(d) to section 2(1)(t) could not be applied where the deemed sale was an outside-State sale, a sale in the course of import or export, or an inter-State sale. As the transactions were treated as inter-State sales, the State levy under section 5C could not stand and the deletion of tax on the lease receipts was sustained. 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 A hire-purchase turnover dispute required fresh factual scrutiny because the documentary record before the Tribunal was incomplete, so the remand to the assessing authority was upheld and no revisional interference was warranted. On lease receipts arising from transfer of the right to use goods, the article states that Explanation 3(d) to section 2(1)(t) could not be applied where the deemed sale was an outside-State sale, a sale in the course of import or export, or an inter-State sale. As the transactions were treated as inter-State sales, the State levy under section 5C could not stand and the deletion of tax on the lease receipts was sustained. Case-Laws VAT and Sales Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165306