https://www.taxtmi.com/caselaws?id=784891 Whether hire charges for hourly use of bulldozers constitute a taxable transfer of right to use goods: applying Supreme Court tests (K.P. Mozika; BSNL) the court found absence of essential attributes of "transfer of right to use" - no physical or legal possession, substantial control remained with supplier, machinery operated by supplier's personnel and contract obligated execution of land-development work. Legal basis: control/possession test and cumulative BSNL attributes. Outcome: the charges are a composite works contract/service, not turnover under Section 5(E) APGST; tax revision dismissed and prior assessment treating receipts as service charges upheld. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784891 Whether hire charges for hourly use of bulldozers constitute a taxable transfer of right to use goods: applying Supreme Court tests (K.P. Mozika; BSNL) the court found absence of essential attributes of "transfer of right to use" - no physical or legal possession, substantial control remained with supplier, machinery operated by supplier's personnel and contract obligated execution of land-development work. Legal basis: control/possession test and cumulative BSNL attributes. Outcome: the charges are a composite works contract/service, not turnover under Section 5(E) APGST; tax revision dismissed and prior assessment treating receipts as service charges upheld. Case-Laws VAT / Sales Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784891