https://www.taxtmi.com/caselaws?id=259587 The court held that the agreement between the appellant and Delhi Transport Corporation did not amount to a transfer of the right to use goods, thus not subject to VAT under the DVAT Act. The imposition of VAT and penalty was overturned, as the appellant retained control and possession of the buses, and Delhi Transport Corporation did not have exclusive legal rights to use them. The court ruled in favor of the appellant, setting aside the decisions of the VATO, Objection Hearing Authority, and the Tribunal. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 14 May 2015 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259587 The court held that the agreement between the appellant and Delhi Transport Corporation did not amount to a transfer of the right to use goods, thus not subject to VAT under the DVAT Act. The imposition of VAT and penalty was overturned, as the appellant retained control and possession of the buses, and Delhi Transport Corporation did not have exclusive legal rights to use them. The court ruled in favor of the appellant, setting aside the decisions of the VATO, Objection Hearing Authority, and the Tribunal. Case-Laws VAT and Sales Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259587