https://www.taxtmi.com/caselaws?id=160320 A refundable security deposit for LPG cylinders, without hire charges or transfer of beneficial possession, does not amount to consideration for a sale or a transfer of the right to use goods. The cylinders were treated only as containers for supplying gas, so their supply was not exigible to sales tax on that basis. Purchase of the cylinders on C forms and their use as packing containers did not change the true nature of the transaction, and the absence of any charge for use distinguished the cited hire-charges precedent. The assessment was therefore unsustainable and the writ petition succeeded with the assessment order set aside. en-us Wed, 05 May 1999 00:00:00 +0530 Mon, 16 Dec 2013 12:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160320 A refundable security deposit for LPG cylinders, without hire charges or transfer of beneficial possession, does not amount to consideration for a sale or a transfer of the right to use goods. The cylinders were treated only as containers for supplying gas, so their supply was not exigible to sales tax on that basis. Purchase of the cylinders on C forms and their use as packing containers did not change the true nature of the transaction, and the absence of any charge for use distinguished the cited hire-charges precedent. The assessment was therefore unsustainable and the writ petition succeeded with the assessment order set aside. Case-Laws VAT and Sales Tax Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160320