https://www.taxtmi.com/caselaws?id=165953 An agreement to provide 12 goods vehicles was treated as a transfer of the right to use the vehicles, not a mere service contract, because the vehicles were dedicated to the customer on a continuous basis, the customer controlled their deployment, the driver acted under the customer's instructions, and payment was made per vehicle per day. The agreement had to be assessed on its actual terms, and on these facts possession and effective control lay with the customer. The arrangement therefore attracted tax under section 5C of the Karnataka Sales Tax Act, 1957. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165953 An agreement to provide 12 goods vehicles was treated as a transfer of the right to use the vehicles, not a mere service contract, because the vehicles were dedicated to the customer on a continuous basis, the customer controlled their deployment, the driver acted under the customer's instructions, and payment was made per vehicle per day. The agreement had to be assessed on its actual terms, and on these facts possession and effective control lay with the customer. The arrangement therefore attracted tax under section 5C of the Karnataka Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165953