https://www.taxtmi.com/caselaws?id=158755 Transportation charges for carrying goods were not taxable under section 3-F of the U.P. Trade Tax Act, 1948 because the arrangement did not amount to a transfer of the right to use specified vehicles. The expanded post-Forty-sixth Amendment concept of sale applies only where possession and effective control of identified goods pass to the transferee. Here, the vehicles were not placed under the distillery's exclusive use, remained with drivers employed by the truck owners, transit risk stayed with the transporter, and the distillery had no exclusive control over any particular vehicle. The contract was therefore for transportation services, not a deemed sale of the vehicles' use. en-us Wed, 21 May 1997 00:00:00 +0530 Wed, 06 Nov 2013 17:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158755 Transportation charges for carrying goods were not taxable under section 3-F of the U.P. Trade Tax Act, 1948 because the arrangement did not amount to a transfer of the right to use specified vehicles. The expanded post-Forty-sixth Amendment concept of sale applies only where possession and effective control of identified goods pass to the transferee. Here, the vehicles were not placed under the distillery's exclusive use, remained with drivers employed by the truck owners, transit risk stayed with the transporter, and the distillery had no exclusive control over any particular vehicle. The contract was therefore for transportation services, not a deemed sale of the vehicles' use. Case-Laws VAT and Sales Tax Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158755