https://www.taxtmi.com/caselaws?id=794756 Tax on the transfer of the right to use goods under the APGST and APVAT Acts arises only where identifiable goods are placed under the transferee's effective and exclusive control for use. Here, the lease deeds showed that furniture, fixtures and common amenities remained under the landlords' control, were shared among occupants, and were not delivered as exclusive goods for any tenant. The arrangements were construed as composite contracts for renting with incidental facilities, not as independent transfers of specific goods or deemed sales. On that basis, the tax demands on the rental component were held unsustainable and the impugned orders were set aside. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794756 Tax on the transfer of the right to use goods under the APGST and APVAT Acts arises only where identifiable goods are placed under the transferee's effective and exclusive control for use. Here, the lease deeds showed that furniture, fixtures and common amenities remained under the landlords' control, were shared among occupants, and were not delivered as exclusive goods for any tenant. The arrangements were construed as composite contracts for renting with incidental facilities, not as independent transfers of specific goods or deemed sales. On that basis, the tax demands on the rental component were held unsustainable and the impugned orders were set aside. Case-Laws VAT / Sales Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794756