https://www.taxtmi.com/caselaws?id=439416 The transfer of the right to use goods is treated as a sale under the Tripura Sales Tax Act, 1976, and the transferor is a dealer; on that combined reading with the charging provision, tax at 4% is leviable on such transfers. Rule 3A(2) merely requires deduction at source as a recovery mechanism under the rule-making power in Section 44, and does not alter the chargeability of tax or shift the incidence of liability. The rule therefore falls within the statutory framework and is not repugnant to the Act; Rule 3A(2) is valid and not ultra vires. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 01 Jan 2024 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439416 The transfer of the right to use goods is treated as a sale under the Tripura Sales Tax Act, 1976, and the transferor is a dealer; on that combined reading with the charging provision, tax at 4% is leviable on such transfers. Rule 3A(2) merely requires deduction at source as a recovery mechanism under the rule-making power in Section 44, and does not alter the chargeability of tax or shift the incidence of liability. The rule therefore falls within the statutory framework and is not repugnant to the Act; Rule 3A(2) is valid and not ultra vires. Case-Laws VAT and Sales Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439416