https://www.taxtmi.com/caselaws?id=395682 Passive telecom infrastructure supplied on a shared basis does not constitute a transfer of the right to use goods unless exclusive possession or control is transferred to the transferee. Applying Article 366(29A)(d) and the Tamil Nadu VAT definition of sale, the Madras High Court treated the arrangement as a shared service model because shelters, towers, air-conditioners, generators and related space were available to more than one operator and were not placed at the exclusive disposal of any single operator. The essential element of transfer of right to use was therefore absent, and the deemed sale demand could not be sustained. en-us Tue, 17 Mar 2020 00:00:00 +0530 Wed, 06 Nov 2024 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395682 Passive telecom infrastructure supplied on a shared basis does not constitute a transfer of the right to use goods unless exclusive possession or control is transferred to the transferee. Applying Article 366(29A)(d) and the Tamil Nadu VAT definition of sale, the Madras High Court treated the arrangement as a shared service model because shelters, towers, air-conditioners, generators and related space were available to more than one operator and were not placed at the exclusive disposal of any single operator. The essential element of transfer of right to use was therefore absent, and the deemed sale demand could not be sustained. Case-Laws VAT / Sales Tax Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395682