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IN THE HIGH COURT OF JUDICATURE AT MADRAS
S. M. Subramaniam, Mohammed Shaffiq, JJ
Oswal Oil And Vanaspathi Industries – Appellant
Versus
The Commercial Tax Officer – Respondent
| Table of Content |
|---|
| 1. lease agreement for a factory encompasses both movable and immovable properties. (Para 1 , 2) |
| 2. taxability of lease under tngst act framed within constitutional context. (Para 3 , 4) |
| 3. splitting contracts for tax assessment purposes requires legislative support. (Para 5 , 6 , 7) |
| 4. transfer of right to use goods does not apply to the lease of the entire factory. (Para 8 , 9 , 10) |
| 5. final ruling confirmed against the imposition of sales tax on the lease agreement. (Para 11 , 12 , 13) |
ORDER
(Order of the Court was made by Mohammed Shaffiq J.)
The present writ petition is filed challenging the order of the Sales Tax Appellate Tribunal, insofar as it confirms the order of the Appellate Assistant Commissioner finding that the lease agreement entered into between the petitioner and M/s. Grace Oils Private Limited would constitute transfer of right to use goods, inside the State of Tamil Nadu, thereby attracting levy of sales tax under Section 3-A of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as TNGST Act, 1959)
2. BRIEF FACTS:
2.1. Petitioner is a public limited company and was registered under the TNGST Act, 1959. During the year 1997-98, petitioner
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