https://www.taxtmi.com/highlights?id=71778 Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the goods for the period during which he had such legal rights, which had to be to the exclusion of the transferor - the Tribunal has clearly gone wrong in law while dismissing the appeals preferred by the State - Matter restored back to AO - HC en-us Sat, 02 Sep 2023 07:48:17 +0530 Sat, 02 Sep 2023 07:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71778 Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the goods for the period during which he had such legal rights, which had to be to the exclusion of the transferor - the Tribunal has clearly gone wrong in law while dismissing the appeals preferred by the State - Matter restored back to AO - HC Highlights VAT and Sales Tax Sat, 02 Sep 2023 07:48:17 +0530 https://www.taxtmi.com/highlights?id=71778