https://www.taxtmi.com/caselaws?id=163602 Transportation charges for running buses for employee transport were held not to amount to a transfer of the right to use the vehicles where the owner retained control, supplied the driver and conductor, bore operating expenses, and never transferred possession to the customer. On those facts, the levy under section 3F of the U.P. Trade Tax Act, 1948 could not apply. The note states the principle that tax on transfer of the right to use a vehicle arises only when possession or effective control passes to the hirer, and on that basis the tax demand was unsustainable. en-us Fri, 12 Oct 2007 00:00:00 +0530 Sat, 05 Apr 2014 12:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163602 Transportation charges for running buses for employee transport were held not to amount to a transfer of the right to use the vehicles where the owner retained control, supplied the driver and conductor, bore operating expenses, and never transferred possession to the customer. On those facts, the levy under section 3F of the U.P. Trade Tax Act, 1948 could not apply. The note states the principle that tax on transfer of the right to use a vehicle arises only when possession or effective control passes to the hirer, and on that basis the tax demand was unsustainable. Case-Laws VAT and Sales Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163602