https://www.taxtmi.com/caselaws?id=164588 Turnover from hiring machinery and vehicles was treated as taxable under section 5C of the Karnataka Sales Tax Act, 1957 because the assessee failed to show that there was no transfer of the right to use goods. The HC noted that no agreement or supporting material established that the machinery remained under the assessee's effective control and supervision, or that its employees alone operated the equipment. Billing records showing hours of use and hire charges were insufficient by themselves to displace tax liability. The assessment and appellate orders were sustained. en-us Fri, 11 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164588 Turnover from hiring machinery and vehicles was treated as taxable under section 5C of the Karnataka Sales Tax Act, 1957 because the assessee failed to show that there was no transfer of the right to use goods. The HC noted that no agreement or supporting material established that the machinery remained under the assessee's effective control and supervision, or that its employees alone operated the equipment. Billing records showing hours of use and hire charges were insufficient by themselves to displace tax liability. The assessment and appellate orders were sustained. Case-Laws VAT and Sales Tax Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164588