https://www.taxtmi.com/caselaws?id=105233 Tax under Section 5E of the Andhra Pradesh General Sales Tax Act applies only where there is a transfer of the right to use goods. On the agreement read as a whole, machinery supplied for project work remained under the assessee's effective control and possession, and the contractors could not use it for other purposes or move it at will. A custody clause while the machinery was on site did not amount to transfer of the right to use. The surrounding circumstances, including prior assessment treatment of the same agreement, supported this construction. The hire charges were therefore not exigible to sales tax, and the appeal failed. en-us Wed, 06 Mar 2002 00:00:00 +0530 Wed, 12 Feb 2025 13:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105233 Tax under Section 5E of the Andhra Pradesh General Sales Tax Act applies only where there is a transfer of the right to use goods. On the agreement read as a whole, machinery supplied for project work remained under the assessee's effective control and possession, and the contractors could not use it for other purposes or move it at will. A custody clause while the machinery was on site did not amount to transfer of the right to use. The surrounding circumstances, including prior assessment treatment of the same agreement, supported this construction. The hire charges were therefore not exigible to sales tax, and the appeal failed. Case-Laws VAT / Sales Tax Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105233