https://www.taxtmi.com/caselaws?id=104620 Hire charges for shuttering supplied to builders and contractors were treated as a deemed sale because the arrangement transferred the right to use goods for consideration. The statutory definition of sale, aligned with article 366(29A)(d), does not require transfer of property in the goods or a permanent lease-like transfer. Once the shuttering was placed at the users' disposal and they obtained effective control and use during construction, the ingredients of a taxable transfer of the right to use goods were satisfied. The hire transaction was therefore liable to sales tax. en-us Tue, 01 Sep 1998 00:00:00 +0530 Thu, 09 Oct 2025 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104620 Hire charges for shuttering supplied to builders and contractors were treated as a deemed sale because the arrangement transferred the right to use goods for consideration. The statutory definition of sale, aligned with article 366(29A)(d), does not require transfer of property in the goods or a permanent lease-like transfer. Once the shuttering was placed at the users' disposal and they obtained effective control and use during construction, the ingredients of a taxable transfer of the right to use goods were satisfied. The hire transaction was therefore liable to sales tax. Case-Laws VAT / Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104620