https://www.taxtmi.com/caselaws?id=170835 A contract is taxable as a deemed sale under Article 366(29A)(d) only where there is an actual transfer of the right to use goods; mere supply of specialised equipment with personnel, while the owner retains possession and effective control, does not satisfy that test. On the stated facts, directional drilling and mobile drilling rig contracts were treated as predominantly service contracts, with no separable sale element of sufficient certainty, so they were not liable to VAT as sales under the Tripura Value Added Tax regime. The text also states that sales tax and service tax operate in mutually exclusive fields, and that the State could not levy VAT on the same transactions where service tax had already been paid. en-us Mon, 03 Nov 2014 00:00:00 +0530 Mon, 16 Jan 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170835 A contract is taxable as a deemed sale under Article 366(29A)(d) only where there is an actual transfer of the right to use goods; mere supply of specialised equipment with personnel, while the owner retains possession and effective control, does not satisfy that test. On the stated facts, directional drilling and mobile drilling rig contracts were treated as predominantly service contracts, with no separable sale element of sufficient certainty, so they were not liable to VAT as sales under the Tripura Value Added Tax regime. The text also states that sales tax and service tax operate in mutually exclusive fields, and that the State could not levy VAT on the same transactions where service tax had already been paid. Case-Laws VAT and Sales Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170835