https://www.taxtmi.com/caselaws?id=306170 A contract for supply of buses was treated as a transfer of the right to use goods where the buses were identifiable and deliverable, and the transferee had possession and effective control during the contract period. The analysis notes that UPSRTC appointed conductors, regulated operations, issued tickets, and received the hire amount, while ownership continued to rest with the transferor. On that basis, the transaction was said to fall within the tax net under Section 3-F of the U.P. Trade Tax Act. The earlier decision cited by the assessee was distinguished because it lacked a clause conferring possession and effective control on the transferee. en-us Thu, 23 Jul 2009 00:00:00 +0530 Sat, 14 Jan 2023 10:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306170 A contract for supply of buses was treated as a transfer of the right to use goods where the buses were identifiable and deliverable, and the transferee had possession and effective control during the contract period. The analysis notes that UPSRTC appointed conductors, regulated operations, issued tickets, and received the hire amount, while ownership continued to rest with the transferor. On that basis, the transaction was said to fall within the tax net under Section 3-F of the U.P. Trade Tax Act. The earlier decision cited by the assessee was distinguished because it lacked a clause conferring possession and effective control on the transferee. Case-Laws VAT and Sales Tax Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306170