https://www.taxtmi.com/caselaws?id=162137 A crane hire arrangement was held to be a transfer of the right to use goods because the contract, read as a whole, placed the crane on hire for twelve months at a monthly charge and effectively transferred possession for use by the hirer. The court treated the decisive question as whether the goods were transferred for use within clause (29A) of Article 366, rather than whether the transaction could be labelled bailment. On those terms, the arrangement fell within section 5-E of the Andhra Pradesh General Sales Tax Act, 1957, and the levy was upheld. en-us Fri, 03 Sep 2004 00:00:00 +0530 Wed, 19 Feb 2014 16:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162137 A crane hire arrangement was held to be a transfer of the right to use goods because the contract, read as a whole, placed the crane on hire for twelve months at a monthly charge and effectively transferred possession for use by the hirer. The court treated the decisive question as whether the goods were transferred for use within clause (29A) of Article 366, rather than whether the transaction could be labelled bailment. On those terms, the arrangement fell within section 5-E of the Andhra Pradesh General Sales Tax Act, 1957, and the levy was upheld. Case-Laws VAT and Sales Tax Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162137