https://www.taxtmi.com/caselaws?id=164010 A transaction for deployment of dredgers with manpower was not a transfer of the right to use goods under section 2(g)(iv) because the agreement showed services rendered with the owner retaining effective control and possession. Charges described as mobilisation, demobilisation, idle time, or daily use did not, by themselves, establish a deemed sale. On that basis, the hire and service charges were held not exigible to sales tax. The challenge to the Tribunal's decision to proceed on merits without remand also failed, as the substantive finding on taxability made remand unnecessary in the circumstances. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164010 A transaction for deployment of dredgers with manpower was not a transfer of the right to use goods under section 2(g)(iv) because the agreement showed services rendered with the owner retaining effective control and possession. Charges described as mobilisation, demobilisation, idle time, or daily use did not, by themselves, establish a deemed sale. On that basis, the hire and service charges were held not exigible to sales tax. The challenge to the Tribunal's decision to proceed on merits without remand also failed, as the substantive finding on taxability made remand unnecessary in the circumstances. Case-Laws VAT and Sales Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164010