https://www.taxtmi.com/caselaws?id=163278 Receipts from supplying buses for employee transportation did not amount to a transfer of the right to use the vehicles. Section 3F of the U.P. Trade Tax Act, 1948 applies only where effective possession and control of the goods pass to the recipient. Here, the buses remained under the assessee's possession and control, and the companies were entitled only to use them for specified transport purposes. The assessee retained responsibility for running expenses, maintenance, drivers, taxes, permits and transit risk. As the agreements did not place the vehicles at the companies' disposal in a manner that transferred effective control, section 3F was not attracted. en-us Tue, 30 Aug 2005 00:00:00 +0530 Thu, 18 Apr 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163278 Receipts from supplying buses for employee transportation did not amount to a transfer of the right to use the vehicles. Section 3F of the U.P. Trade Tax Act, 1948 applies only where effective possession and control of the goods pass to the recipient. Here, the buses remained under the assessee's possession and control, and the companies were entitled only to use them for specified transport purposes. The assessee retained responsibility for running expenses, maintenance, drivers, taxes, permits and transit risk. As the agreements did not place the vehicles at the companies' disposal in a manner that transferred effective control, section 3F was not attracted. Case-Laws VAT and Sales Tax Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163278