https://www.taxtmi.com/caselaws?id=389649 Where taxability turns on the true legal character of a transaction, the adjudicating authority must examine the governing agreement and relevant clauses on custody, control, user restrictions, maintenance, insurance and retention of ownership before treating machinery placed with a sister concern as a transfer of the right to use goods; the levy could not be sustained without that enquiry and required reconsideration. Where tax is sought on sales of motor vehicles or chassis to registered dealers, downstream assessment records showing levy and deposit of tax at the consumer stage must be verified from the concerned authorities before sustaining the demand; this issue too was remanded for fresh adjudication. en-us Wed, 04 Dec 2019 00:00:00 +0530 Fri, 13 Dec 2019 09:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389649 Where taxability turns on the true legal character of a transaction, the adjudicating authority must examine the governing agreement and relevant clauses on custody, control, user restrictions, maintenance, insurance and retention of ownership before treating machinery placed with a sister concern as a transfer of the right to use goods; the levy could not be sustained without that enquiry and required reconsideration. Where tax is sought on sales of motor vehicles or chassis to registered dealers, downstream assessment records showing levy and deposit of tax at the consumer stage must be verified from the concerned authorities before sustaining the demand; this issue too was remanded for fresh adjudication. Case-Laws VAT and Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389649