https://www.taxtmi.com/caselaws?id=251345 The court allowed the appeals by the Revenue and dismissed those by the assessee, determining that the transaction involved the transfer of the right to use cranes, making it subject to VAT under the Assam Value Added Tax Act, 2003. The court emphasized that the nature of the transaction, as analyzed under VAT law, was key in determining its tax liability, regardless of the service tax provisions post-amendment in 2008. en-us Tue, 24 Jul 2012 00:00:00 +0530 Fri, 14 Sep 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251345 The court allowed the appeals by the Revenue and dismissed those by the assessee, determining that the transaction involved the transfer of the right to use cranes, making it subject to VAT under the Assam Value Added Tax Act, 2003. The court emphasized that the nature of the transaction, as analyzed under VAT law, was key in determining its tax liability, regardless of the service tax provisions post-amendment in 2008. Case-Laws VAT and Sales Tax Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251345