IOCL Challenges Jurisdiction Over Inter-State Transfer, Argues No Deemed Sale in Cylinder Use Transfer Case.

IOCL Challenges Jurisdiction Over Inter-State Transfer, Argues No Deemed Sale in Cylinder Use Transfer Case. https://www.taxtmi.com/highlights?id=67352 Deemed sale - transfer of right to use goods or not - inter-state transfer of goods - the owner of the cylinder is IOCL. The transport/supply does not fall within the ambit of transfer of goods as defined in “sale”. Further, when transaction has taken place in Assam, the respondent authorities cannot have any jurisdiction over Interstate. - HC en-us Tue, 27 Dec 2022 07:00:52 +0530 Tue, 27 Dec 2022 07:00:52 +0530 TaxTMI RSS Generator IOCL Challenges Jurisdiction Over Inter-State Transfer, Argues No Deemed Sale in Cylinder Use Transfer Case. https://www.taxtmi.com/highlights?id=67352 Deemed sale - transfer of right to use goods or not - inter-state transfer of goods - the owner of the cylinder is IOCL. The transport/supply does not fall within the ambit of transfer of goods as defined in “sale”. Further, when transaction has taken place in Assam, the respondent authorities cannot have any jurisdiction over Interstate. - HC Highlights VAT and Sales Tax Tue, 27 Dec 2022 07:00:52 +0530 https://www.taxtmi.com/highlights?id=67352