https://www.taxtmi.com/caselaws?id=334532 Tax on transfer of the right to use goods under Article 366(29A)(d) arises on the transfer itself, and where legislation does not fix a special situs, the taxable event occurs where the contract is concluded. Applying contract law, the Court held that acceptance must be communicated to the proposer unless a special mode is proved. On the facts, the agreement for transfer of trademark and franchise rights was treated as concluded at NOIDA, so the VAT assessments were within jurisdiction and the challenge that the contract was executed outside Uttar Pradesh failed. The Court noted that the quantum of assessment was not in issue in the writ petitions. en-us Thu, 10 Nov 2016 00:00:00 +0530 Wed, 12 Apr 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334532 Tax on transfer of the right to use goods under Article 366(29A)(d) arises on the transfer itself, and where legislation does not fix a special situs, the taxable event occurs where the contract is concluded. Applying contract law, the Court held that acceptance must be communicated to the proposer unless a special mode is proved. On the facts, the agreement for transfer of trademark and franchise rights was treated as concluded at NOIDA, so the VAT assessments were within jurisdiction and the challenge that the contract was executed outside Uttar Pradesh failed. The Court noted that the quantum of assessment was not in issue in the writ petitions. Case-Laws VAT and Sales Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334532