https://www.taxtmi.com/caselaws?id=422930 Aircraft leasing constitutes a transfer of the right to use goods only where the hirer receives effective and exclusive use, including possession or dominion, while the owner is excluded during the relevant period. Air transport services operated by the owner's pilot, with maintenance and operational control retained by the owner, do not satisfy this test and are not deemed sales under the Orissa Sales Tax Act. A prior Full Bench ruling on the same factual matrix remained binding; distinguishing it solely by reference to later principles on situs and transfer of the right to use goods was erroneous. The Tribunal's order and assessment were set aside, and the appellate order favouring the assessee was restored. 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 Aircraft leasing constitutes a transfer of the right to use goods only where the hirer receives effective and exclusive use, including possession or dominion, while the owner is excluded during the relevant period. Air transport services operated by the owner's pilot, with maintenance and operational control retained by the owner, do not satisfy this test and are not deemed sales under the Orissa Sales Tax Act. A prior Full Bench ruling on the same factual matrix remained binding; distinguishing it solely by reference to later principles on situs and transfer of the right to use goods was erroneous. The Tribunal's order and assessment were set aside, and the appellate order favouring the assessee was restored. Case-Laws VAT and Sales Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422930