Section 3 in The Delhi Sales Tax on Right to Use Goods Act, 2002
3. Incidence of tax.
- Subject to the provisions contained in this Act and the rules made thereunder, a tax shall be leviable on the turnover of sales in respect of:-(a)the transfer of the right to use any goods agreed to before the appointed day but the right to use the goods is exercised on or after the appointed day;(b)the transfer of the right to use any goods agreed to prior to the appointed day, and wherein the right to use has been continued after the appointed day, to the extent of the sale price received or receivable in respect of such use on or after the appointed day; and(c)the transfer of the right to use any goods agreed to on or after the appointed day.
