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ALOK ARADHE, ANIL KUMAR JUKANTI
Ad Age Outdoor Advertising Private Limited – Appellant
Versus
Commercial Tax Officer, Hyderabad – Respondent
ORDER :
1. Mr. K.P. Amarnath Reddy, learned counsel representing Mr. Karthik Ramana Puttamreddy, learned counsel for the petitioner.
Mr. B. Narasimha Sarma, learned Additional Solicitor General of India representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No. 3.
2. This writ petition is filed seeking the following relief:
(a) calling for the records on the file of the 1st Respondent relating to the assessment order dated 15.10.2012 for the period 2006-07 under APVAT Act, 2005 and quash the order of assessment dated 15.10.2012, as passed without proper authorization from the Deputy Commissioner.
(b) to declare that the transactions fall under Section 65(105)(zzzm) of the Finance Act, 1994 and that the Petitioner is not liable to pay VAT under Section 4(8) of the APVAT Act on this turnover.
(c) to declare Section 4(8) of the APVAT Act as travelling beyond Entry 54 of List II of the Seventh Schedule to the Constitution of India in so far as it seeks to levy tax on a service transaction without identifying the value of sale involved.
(d) in the alternative if the transactions en
Leasing hoardings is classified as a transfer of right to use goods, making it subject to VAT under Section 4(8) of the APVAT Act.
The transactions of leasing infrastructure equipment constitute services, not deemed sales, as effective control remains with the provider rather than transferring rights to the user.
Effective control over services rendered is the key factor in determining tax classification under VAT, reaffirming that possession retention by the service provider precludes deemed service status.
Transactions involving site analyser machines are deemed sales, not taxable as supply of tangible goods for use due to the transfer of possession and effective control to the clients, exempting them ....
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