https://www.taxtmi.com/highlights?id=22773 Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to others. It would thus be seen that unless all the requirements are transferred, the transaction will not come within the meaning of “Transfer of the rights to use any goods” - HC en-us Fri, 01 May 2015 09:04:38 +0530 Fri, 01 May 2015 09:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22773 Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to others. It would thus be seen that unless all the requirements are transferred, the transaction will not come within the meaning of “Transfer of the rights to use any goods” - HC Highlights VAT and Sales Tax Fri, 01 May 2015 09:04:38 +0530 https://www.taxtmi.com/highlights?id=22773