https://www.taxtmi.com/caselaws?id=432838 A bus-operator arrangement was treated as a taxable transfer of the right to use goods where the contract gave UPSRTC effective control over the buses. The assessee supplied the bus and driver, while UPSRTC supplied the conductor and handled ticket distribution and fare collection, which indicated use and control sufficient to attract Section 3-F of the U.P. Trade Tax Act. A contrary view based on a later notification was found inapplicable because that notification was prospective and did not govern the relevant assessment year. The revisions were therefore rejected, and the turnover was held taxable. en-us Tue, 10 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432838 A bus-operator arrangement was treated as a taxable transfer of the right to use goods where the contract gave UPSRTC effective control over the buses. The assessee supplied the bus and driver, while UPSRTC supplied the conductor and handled ticket distribution and fare collection, which indicated use and control sufficient to attract Section 3-F of the U.P. Trade Tax Act. A contrary view based on a later notification was found inapplicable because that notification was prospective and did not govern the relevant assessment year. The revisions were therefore rejected, and the turnover was held taxable. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432838