2024-VIL-457-TEL
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VAT High Court Cases

Andhra Pradesh Value Added Tax Act, 2005 – Transaction of right to use the hoarding - Taxability of amount received for leasing of hoardings installed and erected for display of advertisements – HELD – The Commercial Tax Officer, on the basis of physical inspection, which was conducted in the presence of the petitioner with a view to ascertain the degree and object to annexation of hoardings held that if the hoarding is classified as one of the movable properties, the question of levy of tax on transfer of right to use under Section 4(8) of the APVAT Act, 2005 arises - The CTO after taking into account the place of erection and the types of hoardings, namely unipole hoarding, building top roof based hoarding, ground based hoarding recorded a finding that the rectangular metal frame hoarding and structure installed by the petitioner are such a nature that they are detachable without causing damage to the steel structure and therefore, it is a movable property and is ‘goods’ within the definition under the provisions of the APVAT Act, 2005 - the CTO, for valid and cogent reasons, has held that the nature of transaction constitutes ‘goods’ and is in the nature of the movable property and therefore, falls within the purview of Section 4(8) of the APVAT Act, 2005 - In addition, the petitioner has an efficacious alternative remedy of filing an Appeal before the Appellate Authority under Section 31 of the APVAT Act, 2005. The petitioner without availing the aforesaid efficacious alternative remedy, rushed to this Court under Article 226 of the Constitution of India. Therefore, liberty is reserved to the petitioner to prefer Appeal before the appellate authority – The writ petition is disposed of
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