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Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as evidenced by the requirements imposed under Condition Nos. 17 and 28, lay with the respondent-assessee only. Hence, there were no mitigating circumstances warranting the contract to encapsulate a sale as provided u/s 2(35)(iv) of the Act of 2003 read with Article 366(29A) of the Constitution of India. - HC
Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as evidenced by the requirements imposed under Condition Nos. 17 and 28, lay with the respondent-assessee only. Hence, there were no mitigating circumstances warranting the contract to encapsulate a sale as provided u/s 2(35)(iv) of the Act of 2003 read with Article 366(29A) of the Constitution of India. - HC
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