https://www.taxtmi.com/caselaws?id=160381 Receipts described as hire charges for dumpers, loaders and cranes were held to represent consideration for transfer of the right to use goods, not mere service charges for job work. The decisive factors were the absence of any document showing specific work assignments, contractual restrictions, or proof that the machinery remained under the supplier's exclusive control, and the applicant's own accounts describing the receipts as hire charges. Supply of operators did not change the character of the transaction. The receipts were therefore taxable under section 2(g)(ii) of the Bengal Finance (Sales Tax) Act, 1941, and the assessment and revisional orders were upheld. en-us Wed, 19 Jul 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160381 Receipts described as hire charges for dumpers, loaders and cranes were held to represent consideration for transfer of the right to use goods, not mere service charges for job work. The decisive factors were the absence of any document showing specific work assignments, contractual restrictions, or proof that the machinery remained under the supplier's exclusive control, and the applicant's own accounts describing the receipts as hire charges. Supply of operators did not change the character of the transaction. The receipts were therefore taxable under section 2(g)(ii) of the Bengal Finance (Sales Tax) Act, 1941, and the assessment and revisional orders were upheld. Case-Laws VAT and Sales Tax Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160381