15 July 2024


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Apex Court: For Sales Tax on Transfer of Right to Use Goods, Place of Contract is Relevant - 09.12.2019

Apex Court has clarified that for the purposes of levy of sales tax the place of the contract for transfer of right to use of goods is relevant than the location of goods. The Court further noted that the deemed sale takes place at the site where the right to use the goods is transferred. Moreover it is of no relevance where the goods are delivered under the right to transfer to use them.

Tags : Apex Court Sales Tax

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