https://www.taxtmi.com/caselaws?id=756132 Whether providing goods to contractors for construction of power grids, substations and transmission lines constituted a deemed sale/supply by transfer of the right to use goods under s. 2(h)(ii) and s. 2(h)(iv) of the GST Act was the dominant issue. The HC found no transfer of the right to use because the assessee did not divest possession and effective control over the goods in favour of the contractors, and the contractors' use was only incidental to execution of works for the assessee. The SC held no ground for interference under Art. 136 and dismissed the SLPs, leaving the HC's determination undisturbed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 09 Jan 2026 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756132 Whether providing goods to contractors for construction of power grids, substations and transmission lines constituted a deemed sale/supply by transfer of the right to use goods under s. 2(h)(ii) and s. 2(h)(iv) of the GST Act was the dominant issue. The HC found no transfer of the right to use because the assessee did not divest possession and effective control over the goods in favour of the contractors, and the contractors' use was only incidental to execution of works for the assessee. The SC held no ground for interference under Art. 136 and dismissed the SLPs, leaving the HC's determination undisturbed. Case-Laws VAT / Sales Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756132