https://www.taxtmi.com/caselaws?id=163835 A tanker truck hiring arrangement is a taxable transfer of the right to use goods only where possession and effective control pass to the hirer; here, the owner retained custody, operational control, responsibility for repairs and compliance, and could substitute vehicles, so no deemed sale arose. As the underlying transaction was not taxable, there was no statutory basis to compel tax deduction at source under the Assam General Sales Tax Act, and the coercive directions and notices lacked legal foundation and were unsustainable. en-us Fri, 27 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163835 A tanker truck hiring arrangement is a taxable transfer of the right to use goods only where possession and effective control pass to the hirer; here, the owner retained custody, operational control, responsibility for repairs and compliance, and could substitute vehicles, so no deemed sale arose. As the underlying transaction was not taxable, there was no statutory basis to compel tax deduction at source under the Assam General Sales Tax Act, and the coercive directions and notices lacked legal foundation and were unsustainable. Case-Laws VAT and Sales Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163835