https://www.taxtmi.com/caselaws?id=754349 Transfer of right to use goods under the Uttarakhand VAT Act depends on whether the transferee obtains possession together with effective control over the vehicles; mere delivery or custody is insufficient where the owner retains substantial control and provides transport services. On the contract examined, hiring buses to the transport corporation was treated as a service arrangement rather than a deemed sale, and the taxability finding was set aside. Because the transaction itself was held not taxable, the alternative claim for deduction of driver and cleaner salaries and diesel and lubricants from gross receipts did not survive independently and the adverse non-deductibility finding was also set aside. en-us Wed, 13 Mar 2024 00:00:00 +0530 Sat, 22 Jun 2024 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754349 Transfer of right to use goods under the Uttarakhand VAT Act depends on whether the transferee obtains possession together with effective control over the vehicles; mere delivery or custody is insufficient where the owner retains substantial control and provides transport services. On the contract examined, hiring buses to the transport corporation was treated as a service arrangement rather than a deemed sale, and the taxability finding was set aside. Because the transaction itself was held not taxable, the alternative claim for deduction of driver and cleaner salaries and diesel and lubricants from gross receipts did not survive independently and the adverse non-deductibility finding was also set aside. Case-Laws VAT and Sales Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754349