https://www.taxtmi.com/caselaws?id=163278 The HC upheld the Tribunal's decision, concluding that the agreements between the assessee and the companies did not involve a transfer of the right to use the buses. Consequently, section 3F of the U.P. Trade Tax Act, 1948, was deemed inapplicable. The revision was dismissed, affirming that the assessee retained effective control over the vehicles. 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 The HC upheld the Tribunal's decision, concluding that the agreements between the assessee and the companies did not involve a transfer of the right to use the buses. Consequently, section 3F of the U.P. Trade Tax Act, 1948, was deemed inapplicable. The revision was dismissed, affirming that the assessee retained effective control over the vehicles. Case-Laws VAT and Sales Tax Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163278