https://www.taxtmi.com/caselaws?id=162188 Hiring of tents and allied articles was treated as a transfer of the right to use goods, bringing the transaction within the deemed sale field for trade tax. The governing principle applied was that physical delivery or handing over possession is not a sine qua non for taxability, and the owner's retention of ultimate control does not by itself negate the transfer of the right to use. On that basis, the hiring arrangements were held liable to trade tax and the challenge failed. en-us Tue, 23 Sep 2003 00:00:00 +0530 Thu, 20 Feb 2014 16:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162188 Hiring of tents and allied articles was treated as a transfer of the right to use goods, bringing the transaction within the deemed sale field for trade tax. The governing principle applied was that physical delivery or handing over possession is not a sine qua non for taxability, and the owner's retention of ultimate control does not by itself negate the transfer of the right to use. On that basis, the hiring arrangements were held liable to trade tax and the challenge failed. Case-Laws VAT and Sales Tax Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162188