https://www.taxtmi.com/caselaws?id=343031 Where buses were hired on terms giving the municipal transport undertaking exclusive routes, fares, deployment and operational control, with the owner barred from other use, the arrangement was treated as a transfer of the right to use goods and therefore a deemed sale taxable under the MVAT Act. The appellant was held to fall within the dealer definition for this transaction and could not rely on the transporter exception, because the fiction of sale applied to the hire arrangement rather than to ordinary sale of transport vehicles or parts. The penalty, however, was deleted because the dispute was debatable and required judicial determination. en-us Tue, 07 Feb 2017 00:00:00 +0530 Thu, 22 Mar 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343031 Where buses were hired on terms giving the municipal transport undertaking exclusive routes, fares, deployment and operational control, with the owner barred from other use, the arrangement was treated as a transfer of the right to use goods and therefore a deemed sale taxable under the MVAT Act. The appellant was held to fall within the dealer definition for this transaction and could not rely on the transporter exception, because the fiction of sale applied to the hire arrangement rather than to ordinary sale of transport vehicles or parts. The penalty, however, was deleted because the dispute was debatable and required judicial determination. Case-Laws VAT and Sales Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343031