https://www.taxtmi.com/caselaws?id=156229 Hiring out a bus constitutes a transfer of the right to use goods, and therefore a sale within the extended meaning of the Orissa Sales Tax Act, where the transferee obtains possession and effective control. The decisive test is not transfer of property, but whether the user acquires general dominion over the goods as distinct from mere custody or a licence to use. On the contract terms, the Corporation controlled routes, timings and operation, while the owner supplied the vehicle, driver and repairs. That allocation showed transfer of possession and loss of possession by the owner, so the assessment notice was upheld as valid. en-us Tue, 13 Nov 1990 00:00:00 +0530 Fri, 05 Dec 2025 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156229 Hiring out a bus constitutes a transfer of the right to use goods, and therefore a sale within the extended meaning of the Orissa Sales Tax Act, where the transferee obtains possession and effective control. The decisive test is not transfer of property, but whether the user acquires general dominion over the goods as distinct from mere custody or a licence to use. On the contract terms, the Corporation controlled routes, timings and operation, while the owner supplied the vehicle, driver and repairs. That allocation showed transfer of possession and loss of possession by the owner, so the assessment notice was upheld as valid. Case-Laws VAT / Sales Tax Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156229