https://www.taxtmi.com/article/detailed?id=12630 Whether supply of a crane for loading, unloading, lifting and shifting constitutes a transfer of the right to use goods for VAT purposes is contested. The High Court held such arrangements are contracts for services, not sales, because the consumer lacks exclusive control or possession and the provider retains maintenance responsibilities and supplies operator personnel, leading the Revenue to challenge that characterization before the Supreme Court. en-us Thu, 23 May 2024 19:59:04 +0530 Thu, 23 May 2024 19:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12630 Whether supply of a crane for loading, unloading, lifting and shifting constitutes a transfer of the right to use goods for VAT purposes is contested. The High Court held such arrangements are contracts for services, not sales, because the consumer lacks exclusive control or possession and the provider retains maintenance responsibilities and supplies operator personnel, leading the Revenue to challenge that characterization before the Supreme Court. Articles Value Added Tax - VAT and CST Thu, 23 May 2024 19:59:04 +0530 https://www.taxtmi.com/article/detailed?id=12630