https://www.taxtmi.com/caselaws?id=163684 For levy under section 3F of the U.P. Trade Tax Act, 1948, the relevant enquiry is whether the right to use the goods was transferred and whether possession of the vehicles was passed for use at any stage. Payment of insurance charges and other incidental expenses by the dealer was held irrelevant by itself. Because the Tribunal did not examine the agreement terms to determine whether possession of the vehicles had ever been transferred to the freight carrier for use, its conclusion could not be sustained. Transfer of possession was treated as essential for attracting section 3F, and the matter was required to be reconsidered by the Tribunal. en-us Wed, 08 Nov 2006 00:00:00 +0530 Mon, 07 Apr 2014 15:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163684 For levy under section 3F of the U.P. Trade Tax Act, 1948, the relevant enquiry is whether the right to use the goods was transferred and whether possession of the vehicles was passed for use at any stage. Payment of insurance charges and other incidental expenses by the dealer was held irrelevant by itself. Because the Tribunal did not examine the agreement terms to determine whether possession of the vehicles had ever been transferred to the freight carrier for use, its conclusion could not be sustained. Transfer of possession was treated as essential for attracting section 3F, and the matter was required to be reconsidered by the Tribunal. Case-Laws VAT and Sales Tax Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163684