https://www.taxtmi.com/caselaws?id=163709 Hire charges for providing a bus to UPSRTC were held taxable as turnover from a transfer of the right to use goods under section 3F of the U.P. Trade Tax Act, 1948. The court applied the principle that such a transfer exists where goods are in a deliverable state and are placed at another party's disposal for use, with possession and control effectively passing under the agreement. On the facts, the bus remained under UPSRTC's use during the contractual period, so the transaction satisfied that test. The Tribunal's deletion of tax was found incorrect, and the tax levy on the hire charges was restored. en-us Thu, 13 Sep 2007 00:00:00 +0530 Tue, 08 Apr 2014 11:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163709 Hire charges for providing a bus to UPSRTC were held taxable as turnover from a transfer of the right to use goods under section 3F of the U.P. Trade Tax Act, 1948. The court applied the principle that such a transfer exists where goods are in a deliverable state and are placed at another party's disposal for use, with possession and control effectively passing under the agreement. On the facts, the bus remained under UPSRTC's use during the contractual period, so the transaction satisfied that test. The Tribunal's deletion of tax was found incorrect, and the tax levy on the hire charges was restored. Case-Laws VAT and Sales Tax Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163709