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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.
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