https://www.taxtmi.com/caselaws?id=288366 Passive infrastructure under a Master Services Agreement was held not to amount to a transfer of the right to use goods where ownership, control, maintenance, and risk remained with the provider and operators received only restricted access. Applying the settled test for deemed sale, the arrangement was treated as a licence or permissive use, not exclusive possession or legal control, so no Kerala VAT liability arose on that basis. Assessment orders were also unsustainable because the assessing authority failed to record a finding on the jurisdictional fact of transfer of the right to use, resulting in non-application of mind; the assessments and recovery notices were set aside. en-us Thu, 29 Oct 2015 00:00:00 +0530 Tue, 02 Jun 2020 22:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288366 Passive infrastructure under a Master Services Agreement was held not to amount to a transfer of the right to use goods where ownership, control, maintenance, and risk remained with the provider and operators received only restricted access. Applying the settled test for deemed sale, the arrangement was treated as a licence or permissive use, not exclusive possession or legal control, so no Kerala VAT liability arose on that basis. Assessment orders were also unsustainable because the assessing authority failed to record a finding on the jurisdictional fact of transfer of the right to use, resulting in non-application of mind; the assessments and recovery notices were set aside. Case-Laws VAT and Sales Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288366