https://www.taxtmi.com/caselaws?id=161769 Taxability under section 5(1)(iii) of the Kerala General Sales Tax Act arose only if there was a transfer of the right to use goods, requiring parting with possession and effective control in favour of the customer. Mere hire charges or sharing of operational expenses was insufficient by itself. As the excavator was operated by a person engaged by the assessee and the materials did not clearly show that the customer obtained possession and control at its own discretion, the finding of taxable transfer was set aside and the matter was remitted for fresh consideration. en-us Tue, 05 Aug 2003 00:00:00 +0530 Fri, 12 Jul 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161769 Taxability under section 5(1)(iii) of the Kerala General Sales Tax Act arose only if there was a transfer of the right to use goods, requiring parting with possession and effective control in favour of the customer. Mere hire charges or sharing of operational expenses was insufficient by itself. As the excavator was operated by a person engaged by the assessee and the materials did not clearly show that the customer obtained possession and control at its own discretion, the finding of taxable transfer was set aside and the matter was remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161769