https://www.taxtmi.com/caselaws?id=165521 For transfer of the right to use goods, the taxable event and situs are determined by the place where the right is transferred, not by the later location or use of the goods. A State cannot use a deeming provision to treat an outside-State transfer as an in-State purchase merely because the goods were used within the State. Note 4 to section 2(j)(iv) of the Haryana General Sales Tax Act, 1973 was therefore inapplicable to transfers effected outside Haryana, and inclusion of such turnover was quashed in favour of the assessee. en-us Mon, 04 Apr 2011 00:00:00 +0530 Tue, 16 Sep 2014 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165521 For transfer of the right to use goods, the taxable event and situs are determined by the place where the right is transferred, not by the later location or use of the goods. A State cannot use a deeming provision to treat an outside-State transfer as an in-State purchase merely because the goods were used within the State. Note 4 to section 2(j)(iv) of the Haryana General Sales Tax Act, 1973 was therefore inapplicable to transfers effected outside Haryana, and inclusion of such turnover was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 04 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165521