No sales tax on lease rentals when transfer of right to use machines took place outside the State

CST & VAT: U.P. T.T. - Whether assessee at its office located in Kanpur entered into an agreement with one 'M' for transfer of right to use certain machines and it imported said machines from Ahmedabad and leased out same to 'M' on lease rent, assessee was entitled to exemption from tax on lease rent under provisions of section 3F(2)(a)(i)