https://www.taxtmi.com/caselaws?id=404543 A hiring arrangement for cranes was tested against the settled indicia of a transfer of right to use goods: the goods must be identified and available for delivery, the transferee must obtain an exclusive legal right to use them, and the transferor must be unable to confer the same right on others during that period. On the facts, the cranes remained in the petitioner's possession and control, and the materials did not establish transfer of the legal right to use the cranes as goods. The arrangement was therefore not shown to be a taxable sale within the extended definition, and no tax was leviable under Section 4 of the Tamil Nadu Value Added Tax Act, 2006. en-us Tue, 02 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404543 A hiring arrangement for cranes was tested against the settled indicia of a transfer of right to use goods: the goods must be identified and available for delivery, the transferee must obtain an exclusive legal right to use them, and the transferor must be unable to confer the same right on others during that period. On the facts, the cranes remained in the petitioner's possession and control, and the materials did not establish transfer of the legal right to use the cranes as goods. The arrangement was therefore not shown to be a taxable sale within the extended definition, and no tax was leviable under Section 4 of the Tamil Nadu Value Added Tax Act, 2006. Case-Laws VAT / Sales Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404543