https://www.taxtmi.com/caselaws?id=165029 Hiring of DG sets and other electrical equipment was not shown to amount to a transfer of the right to use goods under section 5C of the Karnataka Sales Tax Act, 1957, because the assessee retained possession and effective control, used its own technicians and operators, and removed the equipment after the hire period. A suo motu revisional authority cannot sustain an order merely on the basis of a proposition notice; it must consider the assessee's reply and supporting material before reaching a decision. On the material available, the revisional order was set aside and the assessment treating the transactions as non-taxable was upheld. en-us Fri, 16 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165029 Hiring of DG sets and other electrical equipment was not shown to amount to a transfer of the right to use goods under section 5C of the Karnataka Sales Tax Act, 1957, because the assessee retained possession and effective control, used its own technicians and operators, and removed the equipment after the hire period. A suo motu revisional authority cannot sustain an order merely on the basis of a proposition notice; it must consider the assessee's reply and supporting material before reaching a decision. On the material available, the revisional order was set aside and the assessment treating the transactions as non-taxable was upheld. Case-Laws VAT and Sales Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165029