K.P. Mozika vs Oil and Natural Gas Corporation Ltd. 2024 INSC 27 :: [2024] 1 S.C.R. 488 – Article 366(29A)(d) Constitution -Assam General Sales Tax Act -Assam Value Added Tax Act
Constitution of India, 1950 ; Article 366(29A)(d) – In every case where the owner of the goods permits another person to use goods, the transaction need not be of the transfer of the right to use the goods. It can be simply a license to use the goods which may not amount to the transfer …