https://www.taxtmi.com/caselaws?id=763654 Delhi HC ruled that helicopter hiring services do not constitute deemed sale under CST Act. The court found no transfer of effective control or possession to the customer, as the service provider retained operational control, maintenance responsibilities, permits, and crew provision. The arrangement was characterized as exclusive transportation service rather than transfer of right to use goods. The customer acquired transportation medium without absolute control over the aircraft. Following SC precedent in Adani Gas, the court emphasized that deemed sale requires transfer of both possession and effective control to the transferee, which was absent here. Appeal allowed against tribunal's contrary finding. en-us Thu, 19 Dec 2024 00:00:00 +0530 Fri, 15 May 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763654 Delhi HC ruled that helicopter hiring services do not constitute deemed sale under CST Act. The court found no transfer of effective control or possession to the customer, as the service provider retained operational control, maintenance responsibilities, permits, and crew provision. The arrangement was characterized as exclusive transportation service rather than transfer of right to use goods. The customer acquired transportation medium without absolute control over the aircraft. Following SC precedent in Adani Gas, the court emphasized that deemed sale requires transfer of both possession and effective control to the transferee, which was absent here. Appeal allowed against tribunal's contrary finding. Case-Laws VAT / Sales Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763654