https://www.taxtmi.com/caselaws?id=156652 Charges for retaining gas cylinders beyond the stipulated free period were treated as consideration for transfer of the right to use goods and were taxable under section 5-E of the Andhra Pradesh General Sales Tax Act, 1957. The cylinders were supplied on a loan basis for storage of gas only, had to be returned within the free period, and attracted a daily rental if retained longer. Because the cylinders were physically delivered to customers and remained in their possession during use, the charges were held to be rental for use of the cylinders, not merely incidental payments. The essential requirement of transfer of the right to use goods was satisfied, and the levy was upheld. en-us Wed, 11 Dec 1991 00:00:00 +0530 Mon, 23 Sep 2013 14:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156652 Charges for retaining gas cylinders beyond the stipulated free period were treated as consideration for transfer of the right to use goods and were taxable under section 5-E of the Andhra Pradesh General Sales Tax Act, 1957. The cylinders were supplied on a loan basis for storage of gas only, had to be returned within the free period, and attracted a daily rental if retained longer. Because the cylinders were physically delivered to customers and remained in their possession during use, the charges were held to be rental for use of the cylinders, not merely incidental payments. The essential requirement of transfer of the right to use goods was satisfied, and the levy was upheld. Case-Laws VAT and Sales Tax Wed, 11 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156652