https://www.taxtmi.com/caselaws?id=163796 Tax deduction at source from vehicle-hire charges is justified only if the arrangement amounts in substance to a transfer of the right to use the vehicles, constituting a deemed sale under the Assam Value Added Tax Act, 2003. Whether that transfer exists depends on the contractual terms and the factual control passed under the transaction. On the record, no material showed the terms of the verbal agreement or that the vehicles were leased or that effective control and the right to use had passed to the respondent-corporation, so deduction at source was not justified. en-us Fri, 27 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163796 Tax deduction at source from vehicle-hire charges is justified only if the arrangement amounts in substance to a transfer of the right to use the vehicles, constituting a deemed sale under the Assam Value Added Tax Act, 2003. Whether that transfer exists depends on the contractual terms and the factual control passed under the transaction. On the record, no material showed the terms of the verbal agreement or that the vehicles were leased or that effective control and the right to use had passed to the respondent-corporation, so deduction at source was not justified. Case-Laws VAT and Sales Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163796