https://www.taxtmi.com/caselaws?id=163119 Contracted passenger transport by buses did not amount to a transfer of right to use goods because the corporation retained possession and control throughout the contract period. The drivers and conductors remained the corporation's employees, the running expenses were borne by it, and no delivery of the buses to the contracting parties was shown. A transfer of the right to use goods requires delivery of possession or control at some stage, and mere permitted use without such delivery is insufficient. Tax under section 3F of the U.P. Trade Tax Act, 1948 was therefore not payable, and the tax deletion was left undisturbed. 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 Contracted passenger transport by buses did not amount to a transfer of right to use goods because the corporation retained possession and control throughout the contract period. The drivers and conductors remained the corporation's employees, the running expenses were borne by it, and no delivery of the buses to the contracting parties was shown. A transfer of the right to use goods requires delivery of possession or control at some stage, and mere permitted use without such delivery is insufficient. Tax under section 3F of the U.P. Trade Tax Act, 1948 was therefore not payable, and the tax deletion was left undisturbed. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163119