https://www.taxtmi.com/caselaws?id=356532 A notification exempting the transfer of the right to use buses to the State Road Transport Corporation was held to remain effective after the Uttar Pradesh Value Added Tax Act, 2008 came into force. The analysis states that both the repealed and re-enacted statutes treated transfer of the right to use goods as a taxable sale and preserved State power to issue exemption notifications. A mere difference in tax rates did not create inconsistency because the notification operated on the transaction itself, not on the rate structure. The notification was therefore treated as continuing under the later Act. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356532 A notification exempting the transfer of the right to use buses to the State Road Transport Corporation was held to remain effective after the Uttar Pradesh Value Added Tax Act, 2008 came into force. The analysis states that both the repealed and re-enacted statutes treated transfer of the right to use goods as a taxable sale and preserved State power to issue exemption notifications. A mere difference in tax rates did not create inconsistency because the notification operated on the transaction itself, not on the rate structure. The notification was therefore treated as continuing under the later Act. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356532