https://www.taxtmi.com/caselaws?id=436840 A crane-hiring arrangement was examined on its substance to determine whether it amounted to a transfer of the right to use goods and a deemed sale under the Rajasthan Value Added Tax Act and Article 366(29A) of the Constitution. The contract required the supplier to provide the crane with a driver and helper, carry out repairs and maintenance, and maintain the log book, while the recipient was entitled only to loading, unloading, lifting and shifting services. Because the recipient did not obtain exclusive control or possession of the crane, the essential attributes of a transfer of the right to use goods were absent. The arrangement was therefore a contract of service and not a deemed sale. en-us Thu, 13 Apr 2023 00:00:00 +0530 Sat, 22 Apr 2023 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436840 A crane-hiring arrangement was examined on its substance to determine whether it amounted to a transfer of the right to use goods and a deemed sale under the Rajasthan Value Added Tax Act and Article 366(29A) of the Constitution. The contract required the supplier to provide the crane with a driver and helper, carry out repairs and maintenance, and maintain the log book, while the recipient was entitled only to loading, unloading, lifting and shifting services. Because the recipient did not obtain exclusive control or possession of the crane, the essential attributes of a transfer of the right to use goods were absent. The arrangement was therefore a contract of service and not a deemed sale. Case-Laws VAT and Sales Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436840