https://www.taxtmi.com/caselaws?id=432022 Assessment and demand notices under the Tripura Value Added Tax Act, 2004 were treated as unsustainable where the transportation contract for LPG and cylinders was executed at Guwahati and did not disclose a taxable transfer of property or a transfer of the right to use goods within Tripura. The court examined the statutory definitions of "dealer" and "sale" alongside the deeming provisions for works contracts and use of goods, and found that the cylinders belonged to IOCL and that the arrangement did not create a taxable sale in the State. Place of execution and contractual situs were treated as decisive for taxing jurisdiction, so the State could not assert jurisdiction merely because the goods entered Tripura. en-us Wed, 21 Dec 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432022 Assessment and demand notices under the Tripura Value Added Tax Act, 2004 were treated as unsustainable where the transportation contract for LPG and cylinders was executed at Guwahati and did not disclose a taxable transfer of property or a transfer of the right to use goods within Tripura. The court examined the statutory definitions of "dealer" and "sale" alongside the deeming provisions for works contracts and use of goods, and found that the cylinders belonged to IOCL and that the arrangement did not create a taxable sale in the State. Place of execution and contractual situs were treated as decisive for taxing jurisdiction, so the State could not assert jurisdiction merely because the goods entered Tripura. Case-Laws VAT / Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432022