https://www.taxtmi.com/caselaws?id=162366 Delivery of goods under a hire-purchase or instalment arrangement is treated as a sale under the deeming provision in Explanation I to section 2(n) of the Andhra Pradesh General Sales Tax Act, 1957, even if title is retained as security for payment. On that basis, the transaction was regarded as a transfer of property for sales tax purposes, and the absence of the petitioner's name in the registration certificate did not establish ownership in the petitioner. The hire-purchase terms and alleged non-payment of instalments did not displace the statutory consequence. The attachment in revenue recovery proceedings was therefore upheld and the writ petition failed. en-us Wed, 20 Jun 2001 00:00:00 +0530 Tue, 25 Feb 2014 15:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162366 Delivery of goods under a hire-purchase or instalment arrangement is treated as a sale under the deeming provision in Explanation I to section 2(n) of the Andhra Pradesh General Sales Tax Act, 1957, even if title is retained as security for payment. On that basis, the transaction was regarded as a transfer of property for sales tax purposes, and the absence of the petitioner's name in the registration certificate did not establish ownership in the petitioner. The hire-purchase terms and alleged non-payment of instalments did not displace the statutory consequence. The attachment in revenue recovery proceedings was therefore upheld and the writ petition failed. Case-Laws VAT and Sales Tax Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162366