https://www.taxtmi.com/caselaws?id=389740 Tax liability on an alleged transfer of the right to use machinery turned on whether the agreement gave effective control and custody to the transferee; the contractual clauses suggesting continued ownership and restricted use required fresh examination before a levy under section 3-F could be sustained. Tax under section 3-AAA on sales to registered dealers also depended on verifying whether the purchasers had already suffered and deposited tax, which the record had not been properly checked. Because the Tribunal did not examine the agreement, supporting authorities, or the relevant assessment material, remand for fresh consideration was necessary. en-us Wed, 04 Dec 2019 00:00:00 +0530 Sat, 14 Dec 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389740 Tax liability on an alleged transfer of the right to use machinery turned on whether the agreement gave effective control and custody to the transferee; the contractual clauses suggesting continued ownership and restricted use required fresh examination before a levy under section 3-F could be sustained. Tax under section 3-AAA on sales to registered dealers also depended on verifying whether the purchasers had already suffered and deposited tax, which the record had not been properly checked. Because the Tribunal did not examine the agreement, supporting authorities, or the relevant assessment material, remand for fresh consideration was necessary. Case-Laws VAT and Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389740