https://www.taxtmi.com/caselaws?id=422930 Air transport services rendered through leasing aircraft were not treated as a sale or transfer of the right to use goods under the Orissa Sales Tax Act because the hirer did not obtain possession, effective dominion, or exclusive control over the aircraft. The aircraft remained under the owner's pilot and operational control, with the owner bearing maintenance and responsibility, so the Article 366(29A)(d) doctrine did not convert the arrangement into a deemed sale. The commentary also notes that a prior Full Bench ruling on the same factual matrix continued to apply and could not be displaced merely by relying on later constitutional exposition where the essential transfer element was absent. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422930 Air transport services rendered through leasing aircraft were not treated as a sale or transfer of the right to use goods under the Orissa Sales Tax Act because the hirer did not obtain possession, effective dominion, or exclusive control over the aircraft. The aircraft remained under the owner's pilot and operational control, with the owner bearing maintenance and responsibility, so the Article 366(29A)(d) doctrine did not convert the arrangement into a deemed sale. The commentary also notes that a prior Full Bench ruling on the same factual matrix continued to apply and could not be displaced merely by relying on later constitutional exposition where the essential transfer element was absent. Case-Laws VAT and Sales Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422930