https://www.taxtmi.com/caselaws?id=164029 HC held that the cab-hiring arrangement between the service provider and the company was a composite, indivisible contract for goods and services, with no separate values assigned to each. As control and possession of the vehicles remained with the owner, there was no transfer of the right to use goods amounting to a "sale" under article 366(29A)(d). Applying the ratio of SC in Bharat Sanchar Nigam Ltd., HC ruled that the State lacked competence under the DVAT Act to tax the entire transaction as a sale of goods or to artificially split the contract. The contracts are to be treated purely as service contracts, and sales tax was held inapplicable. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 20 Nov 2025 16:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164029 HC held that the cab-hiring arrangement between the service provider and the company was a composite, indivisible contract for goods and services, with no separate values assigned to each. As control and possession of the vehicles remained with the owner, there was no transfer of the right to use goods amounting to a "sale" under article 366(29A)(d). Applying the ratio of SC in Bharat Sanchar Nigam Ltd., HC ruled that the State lacked competence under the DVAT Act to tax the entire transaction as a sale of goods or to artificially split the contract. The contracts are to be treated purely as service contracts, and sales tax was held inapplicable. Case-Laws VAT / Sales Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164029