https://www.taxtmi.com/caselaws?id=163800 A crane-hiring arrangement is taxable as a deemed sale only if it involves a transfer of the right to use goods with effective control passing to the transferee. Where the owner retains operational responsibility, staff, fuel, maintenance and control, and the customer merely regulates work for its own purposes, the transaction remains a service arrangement and not a lease of goods. On that analysis, the crane contract described here did not amount to a transfer of the right to use the cranes and was not exigible to tax as a deemed sale, so tax deduction at source from the bills was not justified on that footing. en-us Fri, 27 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163800 A crane-hiring arrangement is taxable as a deemed sale only if it involves a transfer of the right to use goods with effective control passing to the transferee. Where the owner retains operational responsibility, staff, fuel, maintenance and control, and the customer merely regulates work for its own purposes, the transaction remains a service arrangement and not a lease of goods. On that analysis, the crane contract described here did not amount to a transfer of the right to use the cranes and was not exigible to tax as a deemed sale, so tax deduction at source from the bills was not justified on that footing. Case-Laws VAT and Sales Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163800