https://www.taxtmi.com/caselaws?id=341608 Territorial nexus for VAT depended on where the taxable transaction was entered into or executed, and the High Court found the offshore drilling rig contracts were centred outside Andhra Pradesh, so jurisdiction under the Andhra Pradesh VAT Act was unavailable. The court also held that a charter-hire arrangement does not amount to a transfer of the right to use unless possession and effective control pass to the hirer; because the owner retained operational control over the rigs, the levy under Section 4(8) could not be sustained. The assessment order was quashed. en-us Thu, 06 Apr 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341608 Territorial nexus for VAT depended on where the taxable transaction was entered into or executed, and the High Court found the offshore drilling rig contracts were centred outside Andhra Pradesh, so jurisdiction under the Andhra Pradesh VAT Act was unavailable. The court also held that a charter-hire arrangement does not amount to a transfer of the right to use unless possession and effective control pass to the hirer; because the owner retained operational control over the rigs, the levy under Section 4(8) could not be sustained. The assessment order was quashed. Case-Laws VAT and Sales Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341608