https://www.taxtmi.com/caselaws?id=259158 Hiring of cranes did not amount to transfer of the right to use goods where the contract left effective control with the owner: the respondent supplied the driver, cleaner, diesel, oil and accessories and retained ultimate possession and control. Applying the settled test that a mere licence or hire arrangement is insufficient, the transferee had not obtained the incidents of ownership of use, including exclusive control and necessary permissions. The transaction therefore lacked the essential attributes of a taxable transfer of the right to use goods and was not a sale under the Maharashtra Sales on Transfer of Right to Use Any Goods for Any Purpose Act, 1985. The respondent was not a dealer and the reference was answered against the Revenue. en-us Tue, 21 Apr 2015 00:00:00 +0530 Sat, 05 Mar 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259158 Hiring of cranes did not amount to transfer of the right to use goods where the contract left effective control with the owner: the respondent supplied the driver, cleaner, diesel, oil and accessories and retained ultimate possession and control. Applying the settled test that a mere licence or hire arrangement is insufficient, the transferee had not obtained the incidents of ownership of use, including exclusive control and necessary permissions. The transaction therefore lacked the essential attributes of a taxable transfer of the right to use goods and was not a sale under the Maharashtra Sales on Transfer of Right to Use Any Goods for Any Purpose Act, 1985. The respondent was not a dealer and the reference was answered against the Revenue. Case-Laws VAT and Sales Tax Tue, 21 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259158