https://www.taxtmi.com/caselaws?id=162366 The court upheld the validity of the attachment of a Swaraj Mazda vehicle under a hire-purchase agreement, ruling that delivery under hire-purchase constitutes a sale, transferring ownership even if instalments are unpaid. The interpretation of the Andhra Pradesh General Sales Tax Act was pivotal in establishing ownership transfer. The petitioner's failure to prove ownership of the disputed vehicle led to the dismissal of the writ petition, emphasizing the necessity of concrete evidence over reliance on legal precedents. 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 The court upheld the validity of the attachment of a Swaraj Mazda vehicle under a hire-purchase agreement, ruling that delivery under hire-purchase constitutes a sale, transferring ownership even if instalments are unpaid. The interpretation of the Andhra Pradesh General Sales Tax Act was pivotal in establishing ownership transfer. The petitioner's failure to prove ownership of the disputed vehicle led to the dismissal of the writ petition, emphasizing the necessity of concrete evidence over reliance on legal precedents. Case-Laws VAT and Sales Tax Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162366