High Court Rules Equipment Use by Personnel Isn't a Sale; Not Subject to Sales Tax u/s 2(n). https://www.taxtmi.com/highlights?id=17643 Levy of Sales tax or Service Tax - Transfer of the right to use the equipments - Even though the possession of the equipments was with O.N.G.C., they had been operated only by the personnel from the respondent company. - Not liable to sales tax - HC en-us Mon, 10 Mar 2014 11:09:14 +0530 Mon, 10 Mar 2014 11:09:14 +0530 TaxTMI RSS Generator High Court Rules Equipment Use by Personnel Isn't a Sale; Not Subject to Sales Tax u/s 2(n). https://www.taxtmi.com/highlights?id=17643 Levy of Sales tax or Service Tax - Transfer of the right to use the equipments - Even though the possession of the equipments was with O.N.G.C., they had been operated only by the personnel from the respondent company. - Not liable to sales tax - HC Highlights VAT and Sales Tax Mon, 10 Mar 2014 11:09:14 +0530 https://www.taxtmi.com/highlights?id=17643