https://www.taxtmi.com/caselaws?id=163193 Receipts under a chilling plant arrangement were not taxable as consideration for transfer of the right to use goods under section 3F of the U.P. Trade Tax Act, 1948, because the plant was never placed at the other party's disposal. The dealer remained in possession of the plant, bore the necessary expenses, and could even use ice in the event of power failure. The governing principle applied was that transfer of the right to use goods requires delivery of possession of the goods for use. On those facts, the arrangement did not constitute such a transfer and the revision was dismissed in favour of the assessee. en-us Thu, 01 Mar 2007 00:00:00 +0530 Tue, 25 Mar 2014 14:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163193 Receipts under a chilling plant arrangement were not taxable as consideration for transfer of the right to use goods under section 3F of the U.P. Trade Tax Act, 1948, because the plant was never placed at the other party's disposal. The dealer remained in possession of the plant, bore the necessary expenses, and could even use ice in the event of power failure. The governing principle applied was that transfer of the right to use goods requires delivery of possession of the goods for use. On those facts, the arrangement did not constitute such a transfer and the revision was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163193