Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC held that the transfer of right to use helicopters by hiring them out did not constitute a 'deemed sale' u/s 2(g)(iv) of the CST Act. There was no transfer of dominion or effective control over the helicopters to the customer (A&N Administration). The appellant retained the right to operate and maintain the helicopters, provide pilots and crew, and held necessary permits and insurance. The relationship was akin to providing an exclusive transportation service rather than transfer of possession and effective control required for a 'deemed sale' under Article 366(29A)(d) as explained in Adani Gas Ltd. case. It was distinguished from Aggarwal Bros. case where there was complete transfer of shuttering goods. The Tribunal's conclusions were unsustainable, and the appeal was allowed.
The HC held that the transfer of right to use helicopters by hiring them out did not constitute a 'deemed sale' u/s 2(g)(iv) of the CST Act. There was no transfer of dominion or effective control over the helicopters to the customer (A&N Administration). The appellant retained the right to operate and maintain the helicopters, provide pilots and crew, and held necessary permits and insurance. The relationship was akin to providing an exclusive transportation service rather than transfer of possession and effective control required for a 'deemed sale' under Article 366(29A)(d) as explained in Adani Gas Ltd. case. It was distinguished from Aggarwal Bros. case where there was complete transfer of shuttering goods. The Tribunal's conclusions were unsustainable, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
