https://www.taxtmi.com/caselaws?id=163277 The High Court upheld the Tribunal's decision that providing buses for employee transportation did not constitute a transfer of the right to use goods under the U.P. Trade Tax Act, 1948. The court emphasized that the dealer retained possession and control of the buses, which were operated solely for designated purposes without transferring custody to the companies. The judgment clarified that for a transfer of the right to use to occur, goods must be in a deliverable stage. Therefore, the revision was dismissed, affirming that there was no tax liability in this case. en-us Mon, 01 Oct 2007 00:00:00 +0530 Thu, 27 Mar 2014 18:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163277 The High Court upheld the Tribunal's decision that providing buses for employee transportation did not constitute a transfer of the right to use goods under the U.P. Trade Tax Act, 1948. The court emphasized that the dealer retained possession and control of the buses, which were operated solely for designated purposes without transferring custody to the companies. The judgment clarified that for a transfer of the right to use to occur, goods must be in a deliverable stage. Therefore, the revision was dismissed, affirming that there was no tax liability in this case. Case-Laws VAT and Sales Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163277