https://www.taxtmi.com/caselaws?id=163109 Transportation charges received for carrying petroleum products were held not to constitute tax on a transfer of the right to use tankers under section 3F of the U.P. Trade Tax Act, 1948. The provision applies only where effective control and possession of the goods pass to the other party. On the facts recorded, the tankers remained in the transporter's control and possession, the transporter bore the expenses, and the vehicles were used only for carrying specified goods. Mere receipt of transportation or hire charges does not create a taxable transfer where custody and control do not pass. 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 Transportation charges received for carrying petroleum products were held not to constitute tax on a transfer of the right to use tankers under section 3F of the U.P. Trade Tax Act, 1948. The provision applies only where effective control and possession of the goods pass to the other party. On the facts recorded, the tankers remained in the transporter's control and possession, the transporter bore the expenses, and the vehicles were used only for carrying specified goods. Mere receipt of transportation or hire charges does not create a taxable transfer where custody and control do not pass. Case-Laws VAT and Sales Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163109