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    <title>VAT Deemed Sale Requires Transfer of Possession and Control u/s 3-F; No Transfer, No Right to Use.</title>
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    <description>Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.</description>
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      <description>Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.</description>
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