https://www.taxtmi.com/caselaws?id=158881 Requisition of vehicles for election duty did not amount to a transfer of the right to use goods because the owners retained control through their drivers, supplied fuel, and no registration, insurance, or independent right to ply the vehicles passed to the State authorities. Applying Article 366(29-A)(d), the HC treated the arrangement as a limited hiring or rental transaction, not a deemed sale. As a result, the Tripura sales tax law and the rules on deduction at source were inapplicable, and deduction of sales tax from the hiring charges was unlawful. en-us Mon, 08 Jul 1996 00:00:00 +0530 Fri, 08 Nov 2013 18:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158881 Requisition of vehicles for election duty did not amount to a transfer of the right to use goods because the owners retained control through their drivers, supplied fuel, and no registration, insurance, or independent right to ply the vehicles passed to the State authorities. Applying Article 366(29-A)(d), the HC treated the arrangement as a limited hiring or rental transaction, not a deemed sale. As a result, the Tripura sales tax law and the rules on deduction at source were inapplicable, and deduction of sales tax from the hiring charges was unlawful. Case-Laws VAT and Sales Tax Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158881