https://www.taxtmi.com/caselaws?id=162640 A contract for hiring machinery, cranes and vehicles may amount to transfer of the right to use goods when identifiable goods are placed at the transferee's disposal, the transferee has legal control and exclusivity during the contract period, and the transferor retains no effective concurrent use. Applying these settled tests, the arrangement was treated as more than a mere service contract because the principals controlled the use of the equipment for their operational purposes. It was therefore characterised as a deemed sale under Article 366(29A)(d), attracting liability under the Assam sales tax and value added tax provisions and supporting deduction of tax at source. en-us Tue, 19 Dec 2006 00:00:00 +0530 Tue, 11 Mar 2014 18:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162640 A contract for hiring machinery, cranes and vehicles may amount to transfer of the right to use goods when identifiable goods are placed at the transferee's disposal, the transferee has legal control and exclusivity during the contract period, and the transferor retains no effective concurrent use. Applying these settled tests, the arrangement was treated as more than a mere service contract because the principals controlled the use of the equipment for their operational purposes. It was therefore characterised as a deemed sale under Article 366(29A)(d), attracting liability under the Assam sales tax and value added tax provisions and supporting deduction of tax at source. Case-Laws VAT and Sales Tax Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162640