https://www.taxtmi.com/caselaws?id=163277 Liability under section 3F of the U.P. Trade Tax Act, 1948 depends on whether the transaction transfers possession or effective control of the goods to the customer for use. Where buses were supplied only for employee transport at specified times, while the driver and conductor remained with the dealer and custody or control did not pass to the customer, there was no transfer of the right to use goods. The arrangement was therefore not taxable as a transfer of the buses. 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 Liability under section 3F of the U.P. Trade Tax Act, 1948 depends on whether the transaction transfers possession or effective control of the goods to the customer for use. Where buses were supplied only for employee transport at specified times, while the driver and conductor remained with the dealer and custody or control did not pass to the customer, there was no transfer of the right to use goods. The arrangement was therefore not taxable as a transfer of the buses. Case-Laws VAT and Sales Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163277