https://www.taxtmi.com/caselaws?id=174898 Bus-hire arrangements for transport services did not amount to a transfer of the right to use goods under Section 3-F of the U.P. Trade Tax Act because the contractor retained effective control of the vehicles. The agreements required the contractor to bear fuel, maintenance, taxes, insurance, permits, staffing, accident risk, and liability for defaults, while the contracting institutions could use the buses only for specified transport services and not for other purposes. Applying the test that taxable transfer requires legal exclusion of the transferor and effective control by the transferee, the arrangement was treated as a service contract, not a deemed sale. The tax demand was therefore not sustainable. en-us Thu, 17 Aug 2006 00:00:00 +0530 Wed, 28 Oct 2015 10:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174898 Bus-hire arrangements for transport services did not amount to a transfer of the right to use goods under Section 3-F of the U.P. Trade Tax Act because the contractor retained effective control of the vehicles. The agreements required the contractor to bear fuel, maintenance, taxes, insurance, permits, staffing, accident risk, and liability for defaults, while the contracting institutions could use the buses only for specified transport services and not for other purposes. Applying the test that taxable transfer requires legal exclusion of the transferor and effective control by the transferee, the arrangement was treated as a service contract, not a deemed sale. The tax demand was therefore not sustainable. Case-Laws VAT and Sales Tax Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174898