https://www.taxtmi.com/caselaws?id=423132 Tax on transfer of the right to use goods depends on the situs of the contract, not merely on the location, delivery, or use of the goods. Where the lease agreements were executed at Chandigarh, Haryana lacked the requisite territorial nexus to levy tax under the Haryana Value Added Tax Act, 2003. The Tribunal's contrary view was held to rest on a misreading of the controlling law, and the lease rentals were therefore not taxable in Haryana on the facts stated. en-us Thu, 05 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423132 Tax on transfer of the right to use goods depends on the situs of the contract, not merely on the location, delivery, or use of the goods. Where the lease agreements were executed at Chandigarh, Haryana lacked the requisite territorial nexus to levy tax under the Haryana Value Added Tax Act, 2003. The Tribunal's contrary view was held to rest on a misreading of the controlling law, and the lease rentals were therefore not taxable in Haryana on the facts stated. Case-Laws VAT and Sales Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423132