https://www.taxtmi.com/caselaws?id=158417 Hire-purchase instalments received by an automobile dealer were held outside section 3-F of the U.P. Trade Tax Act because the statute treats delivery of goods under hire-purchase or instalment payment as a sale under section 2(h), taxable under the sales charging provision when the goods are supplied. Section 3-F applies only to transfer of the right to use goods and works contracts, neither of which covered the vehicle hire-purchase arrangement. The hire charges were therefore part of the sale consideration, not a separate taxable transfer of use, and the revisions failed. en-us Wed, 24 Jan 1996 00:00:00 +0530 Mon, 28 Oct 2013 12:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158417 Hire-purchase instalments received by an automobile dealer were held outside section 3-F of the U.P. Trade Tax Act because the statute treats delivery of goods under hire-purchase or instalment payment as a sale under section 2(h), taxable under the sales charging provision when the goods are supplied. Section 3-F applies only to transfer of the right to use goods and works contracts, neither of which covered the vehicle hire-purchase arrangement. The hire charges were therefore part of the sale consideration, not a separate taxable transfer of use, and the revisions failed. Case-Laws VAT and Sales Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158417