https://www.taxtmi.com/caselaws?id=163598 Hire charges for supplying buses to companies for employee transport were not taxable as a transfer of the right to use goods. Although the companies fixed routes and timings, the buses, drivers, fuel, maintenance, insurance, permits and operational risks remained with the owner, and the companies did not obtain legal possession or effective exclusionary control. Applying the settled test that a taxable transfer requires more than mere permission to use and must include transfer of control and the legal right of use, the arrangement was treated as a mileage-based transport service rather than a transfer of goods. The levy was therefore unsustainable. en-us Wed, 26 Apr 2006 00:00:00 +0530 Sat, 05 Apr 2014 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163598 Hire charges for supplying buses to companies for employee transport were not taxable as a transfer of the right to use goods. Although the companies fixed routes and timings, the buses, drivers, fuel, maintenance, insurance, permits and operational risks remained with the owner, and the companies did not obtain legal possession or effective exclusionary control. Applying the settled test that a taxable transfer requires more than mere permission to use and must include transfer of control and the legal right of use, the arrangement was treated as a mileage-based transport service rather than a transfer of goods. The levy was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163598