2013 (10) TMI 1018

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....Respondent : Mr. Manoharan Sundaram Spl. Govt. Pleader (Taxes) ORDER (Order of the Court was made by Chitra Venkataraman,J.) The above Tax Case Revisions are filed at the instance of the assessee as against the order of the Tamil Nadu Sales Tax Appellate Tribunal for the assessment years 1999-2000 and 2000-01 respectively. The above Tax Case Revisions were admitted on the following substantial....

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....ioner's case and the turnover was relating to hire charges received on leasing cinematographic cameras and other equipments. The assessee further contended that possession was not given and hence, there was no transfer of right to use, hence, Section 3-A of the Tamil Nadu General Sales Tax Act would not apply to the facts of the case. The contention of the assessee was however rejected by the Asse....

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....as such Section 3-A of the Act would not attract. Thus, on the totality of the circumstances, the Tribunal held that the transaction in question was liable to be assessed under Section 3-A of the Act. 3. On the claim of deduction under Section 3A(2)(b) of the Act, the Tribunal pointed out that there was hardly any material to show that what were all the equipments that were purchased locally and ....