https://www.taxtmi.com/caselaws?id=183550 Provision of passive telecom infrastructure and related maintenance services was held not to amount to a transfer of the right to use goods under Article 366(29-A)(d) and the Madhya Pradesh VAT Act. The operator received only limited, supervised access for use of its own active infrastructure, while the provider retained title, possession, control, and the obligation to operate and maintain the facilities. Because there was no exclusive possession or effective control, and no legal transfer of the right to use goods, the arrangement was treated as a permissive licence and not a deemed sale. VAT on that basis was therefore not sustainable. en-us Thu, 20 Aug 2015 00:00:00 +0530 Tue, 06 Nov 2018 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183550 Provision of passive telecom infrastructure and related maintenance services was held not to amount to a transfer of the right to use goods under Article 366(29-A)(d) and the Madhya Pradesh VAT Act. The operator received only limited, supervised access for use of its own active infrastructure, while the provider retained title, possession, control, and the obligation to operate and maintain the facilities. Because there was no exclusive possession or effective control, and no legal transfer of the right to use goods, the arrangement was treated as a permissive licence and not a deemed sale. VAT on that basis was therefore not sustainable. Case-Laws VAT and Sales Tax Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183550