https://www.taxtmi.com/caselaws?id=163026 Supply of electric meters to consumers on hire was held not to be a sale under the deemed-sale provision. Although the statutory definition of sale extends to a transfer of the right to use goods for consideration, the arrangement here left control with the licensee: the meter could be installed, inspected, tested, maintained, removed and sealed by the Board, while the consumer had no right to interfere with, alter, remove or replace it. The charge was for the statutory supply-and-measurement arrangement, not for transfer of dominion over the meter, so the transaction fell outside sale. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163026 Supply of electric meters to consumers on hire was held not to be a sale under the deemed-sale provision. Although the statutory definition of sale extends to a transfer of the right to use goods for consideration, the arrangement here left control with the licensee: the meter could be installed, inspected, tested, maintained, removed and sealed by the Board, while the consumer had no right to interfere with, alter, remove or replace it. The charge was for the statutory supply-and-measurement arrangement, not for transfer of dominion over the meter, so the transaction fell outside sale. Case-Laws VAT and Sales Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163026