https://www.taxtmi.com/caselaws?id=404607 The court held that there was no "transfer of right to use" regarding the cranes as the petitioner retained effective control over them. Consequently, the demand for tax under Section 4 of the Tamil Nadu Value Added Tax Act, 2006, was deemed unjustified. The impugned orders by the Appellate Deputy Commissioner (CT), Vellore, were set aside, and the writ petitions were granted with consequential relief, without costs imposed. en-us Tue, 02 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404607 The court held that there was no "transfer of right to use" regarding the cranes as the petitioner retained effective control over them. Consequently, the demand for tax under Section 4 of the Tamil Nadu Value Added Tax Act, 2006, was deemed unjustified. The impugned orders by the Appellate Deputy Commissioner (CT), Vellore, were set aside, and the writ petitions were granted with consequential relief, without costs imposed. Case-Laws Service Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404607