https://www.taxtmi.com/caselaws?id=404864 The court quashed the assessment orders under the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956, finding that the petitioner's activities did not amount to a "transfer of right to use" goods. Relying on settled law, the court held that the petitioner retained effective control over the ATMs, thus not subjecting them to tax liability. The writ petitions were allowed, granting relief to the petitioner without costs, as the transactions did not meet the legal criteria for taxation. en-us Mon, 01 Mar 2021 00:00:00 +0530 Fri, 05 Mar 2021 09:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404864 The court quashed the assessment orders under the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956, finding that the petitioner's activities did not amount to a "transfer of right to use" goods. Relying on settled law, the court held that the petitioner retained effective control over the ATMs, thus not subjecting them to tax liability. The writ petitions were allowed, granting relief to the petitioner without costs, as the transactions did not meet the legal criteria for taxation. Case-Laws VAT and Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404864