https://www.taxtmi.com/caselaws?id=395709 Receipts from shared passive telecom infrastructure were not taxable as a deemed sale because the operators did not obtain exclusive possession, effective control, or legal possession of the equipment. The Court applied the settled distinction between a mere licence to use facilities and a transfer of the right to use goods, and found that shared access to tower space, shelter, mast, power management and allied facilities did not satisfy the ingredients of Article 366(29A)(d) or the Tamil Nadu Value Added Tax Act. The reassessment orders and consequential penalty demands were quashed. en-us Tue, 17 Mar 2020 00:00:00 +0530 Wed, 03 Jun 2020 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395709 Receipts from shared passive telecom infrastructure were not taxable as a deemed sale because the operators did not obtain exclusive possession, effective control, or legal possession of the equipment. The Court applied the settled distinction between a mere licence to use facilities and a transfer of the right to use goods, and found that shared access to tower space, shelter, mast, power management and allied facilities did not satisfy the ingredients of Article 366(29A)(d) or the Tamil Nadu Value Added Tax Act. The reassessment orders and consequential penalty demands were quashed. Case-Laws VAT and Sales Tax Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395709