https://www.taxtmi.com/caselaws?id=128974 Article 366(29A) expanded the concept of a sale to include transfer of the right to use goods, and the Haryana sales tax amendments were treated as consistent with that enlarged constitutional field. The governing test is whether possession and effective control of the goods pass to the transferee; mere custody, licence to use, or service elements are insufficient. On that basis, transactions involving tents, crockery, utensils, furniture, shuttering and bus hire were treated as transfers of the right to use goods, and gas cylinder detention charges were included in taxable turnover where the commercial arrangement covered supply of gas with the cylinders. The State was therefore entitled to levy sales tax on the qualifying transactions. en-us Tue, 11 Feb 1992 00:00:00 +0530 Mon, 15 Apr 2013 17:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128974 Article 366(29A) expanded the concept of a sale to include transfer of the right to use goods, and the Haryana sales tax amendments were treated as consistent with that enlarged constitutional field. The governing test is whether possession and effective control of the goods pass to the transferee; mere custody, licence to use, or service elements are insufficient. On that basis, transactions involving tents, crockery, utensils, furniture, shuttering and bus hire were treated as transfers of the right to use goods, and gas cylinder detention charges were included in taxable turnover where the commercial arrangement covered supply of gas with the cylinders. The State was therefore entitled to levy sales tax on the qualifying transactions. Case-Laws VAT and Sales Tax Tue, 11 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128974