https://www.taxtmi.com/caselaws?id=389342 A written charter party that placed a vessel at the charterer's exclusive disposal and control for a fixed period was treated as a transfer of the right to use goods under Article 366(29A)(d) and section 5C of the Karnataka Sales Tax Act. The owner's retention of title did not prevent the transaction from being a deemed sale. The taxable event was the transfer of the right to use, and the situs of that transfer was the place of execution of the contract when the goods were available and the agreement was in writing. Accordingly, execution at Mangalore sustained Karnataka's levy. en-us Wed, 04 Dec 2019 00:00:00 +0530 Wed, 16 Jul 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389342 A written charter party that placed a vessel at the charterer's exclusive disposal and control for a fixed period was treated as a transfer of the right to use goods under Article 366(29A)(d) and section 5C of the Karnataka Sales Tax Act. The owner's retention of title did not prevent the transaction from being a deemed sale. The taxable event was the transfer of the right to use, and the situs of that transfer was the place of execution of the contract when the goods were available and the agreement was in writing. Accordingly, execution at Mangalore sustained Karnataka's levy. Case-Laws VAT / Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389342