https://www.taxtmi.com/caselaws?id=257323 Transfer of the right to use machines is treated as a taxable sale under the statutory scheme, but State taxing power is limited where the transaction is an outside-State sale or a sale in the course of import. The situs of the deemed sale is not fixed merely by the presence or use of goods within the State; absent a statutory fiction, the decisive factors are where the contract is concluded and where property in the goods passes. On the stated facts, the agreement and transfer occurred outside Uttar Pradesh, so use of the machines within the State did not create an intra-State taxable sale. en-us Fri, 21 Nov 2014 00:00:00 +0530 Fri, 16 Oct 2015 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257323 Transfer of the right to use machines is treated as a taxable sale under the statutory scheme, but State taxing power is limited where the transaction is an outside-State sale or a sale in the course of import. The situs of the deemed sale is not fixed merely by the presence or use of goods within the State; absent a statutory fiction, the decisive factors are where the contract is concluded and where property in the goods passes. On the stated facts, the agreement and transfer occurred outside Uttar Pradesh, so use of the machines within the State did not create an intra-State taxable sale. Case-Laws VAT and Sales Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257323