https://www.taxtmi.com/caselaws?id=258938 Renting tents, shamiyanas, furniture, crockery and allied items for customer use amounts to a transfer of the right to use goods under section 2(35)(iv) of the Rajasthan Value Added Tax Act, 2003. The manner of delivery or installation, whether by the dealer's employees or by the customer, does not change the legal character of the transaction. Such consideration-based transfer of the right to use goods, even for a limited period, is treated as a deemed sale and is exigible to VAT. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sat, 24 Oct 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258938 Renting tents, shamiyanas, furniture, crockery and allied items for customer use amounts to a transfer of the right to use goods under section 2(35)(iv) of the Rajasthan Value Added Tax Act, 2003. The manner of delivery or installation, whether by the dealer's employees or by the customer, does not change the legal character of the transaction. Such consideration-based transfer of the right to use goods, even for a limited period, is treated as a deemed sale and is exigible to VAT. Case-Laws VAT and Sales Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258938