https://www.taxtmi.com/caselaws?id=163119 The Tribunal dismissed three revisions concerning tax liability under section 3F of the U.P. Trade Tax Act, 1948 for transportation services provided by UPSRTC. The Tribunal found that UPSRTC retained control and possession of the buses at all times, with drivers and conductors employed by the corporation. As there was no evidence of a transfer of possession or control to contracted parties, the revisions were deemed meritless and rejected based on legal precedent requiring actual delivery for a transaction to constitute a transfer of right to use. en-us Wed, 12 Sep 2007 00:00:00 +0530 Sat, 22 Mar 2014 12:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163119 The Tribunal dismissed three revisions concerning tax liability under section 3F of the U.P. Trade Tax Act, 1948 for transportation services provided by UPSRTC. The Tribunal found that UPSRTC retained control and possession of the buses at all times, with drivers and conductors employed by the corporation. As there was no evidence of a transfer of possession or control to contracted parties, the revisions were deemed meritless and rejected based on legal precedent requiring actual delivery for a transaction to constitute a transfer of right to use. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163119