Telangana HC excludes Amenities from VAT and GST payment

The Telangana High Court, by Applying the principles laid down by the Supreme Court in Bharat Sanchar Nigam Ltd.and 20th Century Finance Corporation, the Court held that the transactions merely permitted the use of amenities as part of a composite leasing service and did not involve a transfer of the right to use goods. Consequently, the VAT demands were quashed.