https://www.taxtmi.com/caselaws?id=431478 VAT on lease charges was held unsustainable where the transaction amounted to a transfer of the right to use goods. The taxable event under Article 366(29A)(d) of the Constitution and Section 2(s)(vi) of the Chhattisgarh VAT Act, 2005 is the transfer itself, not the later use or location of the goods. Because the contract transferring the right to use was executed outside Chhattisgarh, the State could not levy VAT merely on the basis that the goods were subsequently used within its territory. The assessment and revisional orders were quashed. en-us Wed, 07 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431478 VAT on lease charges was held unsustainable where the transaction amounted to a transfer of the right to use goods. The taxable event under Article 366(29A)(d) of the Constitution and Section 2(s)(vi) of the Chhattisgarh VAT Act, 2005 is the transfer itself, not the later use or location of the goods. Because the contract transferring the right to use was executed outside Chhattisgarh, the State could not levy VAT merely on the basis that the goods were subsequently used within its territory. The assessment and revisional orders were quashed. Case-Laws VAT and Sales Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431478