High Court Rules Crane Supply Not a Transfer of Use Rights; No Tax Due u/s 4 of Tamil Nadu VAT Act.

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....Levy of Tax - transfer of right to use of goods or not - supply of cranes under the agreement to the BHEL - In view of the decisin of SC, there is no transfer of right to use and no case was made out for recovery of tax amount from the petitioner under Section 4 of the Tamil Nadu Value Added Tax Act, 2006. - HC....