https://www.taxtmi.com/caselaws?id=163109 The High Court upheld the Tribunal's decision, emphasizing that the transfer of effective control of goods is essential to invoke the provisions of section 3F of the U.P. Trade Tax Act, 1948. The court highlighted the importance of the delivery of possession for a transfer of the right to use goods, citing relevant precedents. Consequently, all revisions challenging assessment orders for transportation charges received by a transport company were found to lack merit, and the Tribunal's decision was affirmed, resulting in the dismissal of the revisions. en-us Fri, 14 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163109 The High Court upheld the Tribunal's decision, emphasizing that the transfer of effective control of goods is essential to invoke the provisions of section 3F of the U.P. Trade Tax Act, 1948. The court highlighted the importance of the delivery of possession for a transfer of the right to use goods, citing relevant precedents. Consequently, all revisions challenging assessment orders for transportation charges received by a transport company were found to lack merit, and the Tribunal's decision was affirmed, resulting in the dismissal of the revisions. Case-Laws VAT and Sales Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163109