https://www.taxtmi.com/caselaws?id=364530 Hire charges for furniture and equipment were treated as taxable where the documents showed retention of ownership by the assessee and no reliable material disproved transfer of the right to use; the limited second-sale claim succeeded only for invoices linked to prior taxable purchases, and exemption forms were rejected for inadequate production and authentication. Water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 was treated as part of the consideration for water supply and was includible in turnover for purchase tax under the Kerala General Sales Tax Act. F-Forms alone were insufficient to prove stock transfer without independent evidence of movement of goods outside the State. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364530 Hire charges for furniture and equipment were treated as taxable where the documents showed retention of ownership by the assessee and no reliable material disproved transfer of the right to use; the limited second-sale claim succeeded only for invoices linked to prior taxable purchases, and exemption forms were rejected for inadequate production and authentication. Water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 was treated as part of the consideration for water supply and was includible in turnover for purchase tax under the Kerala General Sales Tax Act. F-Forms alone were insufficient to prove stock transfer without independent evidence of movement of goods outside the State. Case-Laws VAT and Sales Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364530