https://www.taxtmi.com/caselaws?id=163602 Transportation charges for employee bus services do not constitute a transfer of the right to use the buses where the owner retains possession and effective control. The owner supplied the driver and conductor, bore operating expenses, and never transferred possession to the customer. Tax under section 3F of the U.P. Trade Tax Act, 1948 was therefore not attracted, and transportation charges were not taxable. A vehicle-hire levy applies only where possession or effective control of the vehicle passes to the hirer. 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 employee bus services do not constitute a transfer of the right to use the buses where the owner retains possession and effective control. The owner supplied the driver and conductor, bore operating expenses, and never transferred possession to the customer. Tax under section 3F of the U.P. Trade Tax Act, 1948 was therefore not attracted, and transportation charges were not taxable. A vehicle-hire levy applies only where possession or effective control of the vehicle passes to the hirer. Case-Laws VAT and Sales Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163602