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Case Law Details

Case Name : India Switch Company Pvt.Ltd. Vs Deputy Commercial Tax Officer (Madras High Court)
Appeal Number : W.P.Nos. 39268 to 39274 of 2005
Date of Judgement/Order : 01/03/2021
Related Assessment Year :
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India Switch Company Pvt. Ltd. Vs Deputy Commercial Tax Officer (Madras High Court)

It is stated that the ATM’s facilities are outsourced by the banks and that the petitioner was providing a technology solution to Bank of India and United Bank of India and the terms of the agreement clearly bring the transaction within the meaning of the taxable service of a transaction of ‘transfer of right to use’ within the meaning of the respective enactments and therefore the petitioner was liable to pay TNGST/CST to the commercial tax departments.

To constitute a transaction for the transfer of the right to use the goods the transaction must have the following attributes:

a. There must be goods available for delivery;

b. There must be a consensus ad idem as identity of the goods;

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