https://www.taxtmi.com/caselaws?id=189670 Hoardings fixed with nuts and bolts, yet capable of easy removal, were treated as goods rather than immovable property under the Kerala Value Added Tax Act, so rental receipts were liable to tax under section 6(1)(c). The agreement also gave the lessee exclusive use and control of the hoardings during the contract period, satisfying the attributes of a transfer of the right to use goods. Liability to service tax did not exclude value added tax liability, because the two levies operate in different fields. The revisional challenge accordingly failed on all substantial issues. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 16 Jan 2017 20:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189670 Hoardings fixed with nuts and bolts, yet capable of easy removal, were treated as goods rather than immovable property under the Kerala Value Added Tax Act, so rental receipts were liable to tax under section 6(1)(c). The agreement also gave the lessee exclusive use and control of the hoardings during the contract period, satisfying the attributes of a transfer of the right to use goods. Liability to service tax did not exclude value added tax liability, because the two levies operate in different fields. The revisional challenge accordingly failed on all substantial issues. Case-Laws VAT and Sales Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189670