https://www.taxtmi.com/caselaws?id=165101 Truck hire receipts for sending refrigerated vehicles to transport another concern's goods were treated as consideration for a transfer of the right to use goods, attracting tax under section 5E of the Andhra Pradesh General Sales Tax Act, 1957. Applying Article 366(29A)(d) and Explanation IV to section 2(n), the Court focused on whether the trucks were placed at the disposal of others for their transport needs. It found that retention of control over the driver and payment of incidental expenses did not alter the taxable character. Contract documents and way-bills supported the conclusion that the transaction fell within the deemed sale concept, so the hire charges were taxable. en-us Wed, 03 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165101 Truck hire receipts for sending refrigerated vehicles to transport another concern's goods were treated as consideration for a transfer of the right to use goods, attracting tax under section 5E of the Andhra Pradesh General Sales Tax Act, 1957. Applying Article 366(29A)(d) and Explanation IV to section 2(n), the Court focused on whether the trucks were placed at the disposal of others for their transport needs. It found that retention of control over the driver and payment of incidental expenses did not alter the taxable character. Contract documents and way-bills supported the conclusion that the transaction fell within the deemed sale concept, so the hire charges were taxable. Case-Laws VAT and Sales Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165101