https://www.taxtmi.com/caselaws?id=163120 Tax liability under section 3F of the U.P. Trade Tax Act, 1948 could not be sustained without first examining the agreement governing supply of the vehicle, because the decisive question was whether there had been a transfer of the right to use the vehicle. As the assessment had been made ex parte and the contractual terms were not considered, the factual and legal basis for levy remained incomplete. The matter was therefore remanded for fresh adjudication, with the assessing authority directed to examine the agreement and determine the levy afresh on that basis. en-us Sat, 01 Sep 2007 00:00:00 +0530 Sat, 22 Mar 2014 12:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163120 Tax liability under section 3F of the U.P. Trade Tax Act, 1948 could not be sustained without first examining the agreement governing supply of the vehicle, because the decisive question was whether there had been a transfer of the right to use the vehicle. As the assessment had been made ex parte and the contractual terms were not considered, the factual and legal basis for levy remained incomplete. The matter was therefore remanded for fresh adjudication, with the assessing authority directed to examine the agreement and determine the levy afresh on that basis. Case-Laws VAT and Sales Tax Sat, 01 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163120