https://www.taxtmi.com/caselaws?id=423257 Cylinder delivery, handling, rental and over-retention charges collected in respect of gas cylinders were treated as taxable under the Tamil Nadu General Sales Tax Act because the arrangement involved a transfer of the right to use goods. Gas cylinders and their contents were regarded as an integrated commercial commodity, and the fact that the charges were separately billed did not change their taxable character where the cylinders were supplied on loan or retained beyond the free period. The assessments taxing these charges were therefore sustained, and the challenge failed on merits. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423257 Cylinder delivery, handling, rental and over-retention charges collected in respect of gas cylinders were treated as taxable under the Tamil Nadu General Sales Tax Act because the arrangement involved a transfer of the right to use goods. Gas cylinders and their contents were regarded as an integrated commercial commodity, and the fact that the charges were separately billed did not change their taxable character where the cylinders were supplied on loan or retained beyond the free period. The assessments taxing these charges were therefore sustained, and the challenge failed on merits. Case-Laws VAT and Sales Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423257