https://www.taxtmi.com/caselaws?id=128973 Tax on transfer of the right to use goods under section 5-E of the Andhra Pradesh General Sales Tax Act applies only where the contract transfers effective control and possession of the goods to the user. If machinery remains under the owner's control and the contractor may use it only for the owner's work, the arrangement is merely permission to use and not a taxable transfer. On that basis, hire charges for such machinery fall outside section 5-E and are not exigible to sales tax. en-us Fri, 15 Dec 1989 00:00:00 +0530 Mon, 27 Oct 2025 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128973 Tax on transfer of the right to use goods under section 5-E of the Andhra Pradesh General Sales Tax Act applies only where the contract transfers effective control and possession of the goods to the user. If machinery remains under the owner's control and the contractor may use it only for the owner's work, the arrangement is merely permission to use and not a taxable transfer. On that basis, hire charges for such machinery fall outside section 5-E and are not exigible to sales tax. Case-Laws VAT / Sales Tax Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128973