https://www.taxtmi.com/caselaws?id=305020 VAT was held leviable on lease charges for the transfer of the right to use railway wagons because the State VAT law treated such transfer as a sale. The statutory explanation deemed the sale to take place in Chhattisgarh where the goods were within the State at the relevant time, regardless of where the contract was executed. The court found that the wagons were enjoyed in Chhattisgarh and the consideration accrued there, so the place of agreement and initial delivery did not defeat taxability. The assessment and revisional orders were therefore sustained. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 11 Nov 2022 08:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305020 VAT was held leviable on lease charges for the transfer of the right to use railway wagons because the State VAT law treated such transfer as a sale. The statutory explanation deemed the sale to take place in Chhattisgarh where the goods were within the State at the relevant time, regardless of where the contract was executed. The court found that the wagons were enjoyed in Chhattisgarh and the consideration accrued there, so the place of agreement and initial delivery did not defeat taxability. The assessment and revisional orders were therefore sustained. Case-Laws VAT and Sales Tax Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305020