https://www.taxtmi.com/caselaws?id=160726 Amounts charged for unauthorised over-detention of cylinders were not consideration for transfer of the right to use goods under section 2(g)(iv) of the Orissa Sales Tax Act, 1947. The cylinders remained the manufacturer's property and were supplied only on a free loan for 14 days; after that period, continued retention by purchasers was without authority. The charge was therefore treated as detention compensation or a penalty, not sale price. As no contractual right to use the cylinders for the extended period was conferred, and no effective possession and control passed for that period, the amounts were held not taxable. en-us Thu, 21 Sep 2000 00:00:00 +0530 Mon, 23 Dec 2013 17:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160726 Amounts charged for unauthorised over-detention of cylinders were not consideration for transfer of the right to use goods under section 2(g)(iv) of the Orissa Sales Tax Act, 1947. The cylinders remained the manufacturer's property and were supplied only on a free loan for 14 days; after that period, continued retention by purchasers was without authority. The charge was therefore treated as detention compensation or a penalty, not sale price. As no contractual right to use the cylinders for the extended period was conferred, and no effective possession and control passed for that period, the amounts were held not taxable. Case-Laws VAT and Sales Tax Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160726