https://www.taxtmi.com/caselaws?id=468766 Renting identified equipment for the customer's exclusive use during the contract period was treated as a transfer of the right to use goods, because the owner was divested of use and the customer obtained exclusive dominion and control. The presence of maintenance support and operators supplied by the owner did not alter the legal character of the arrangement. Even if service elements were present, the decisive feature was exclusive possession and use of the goods, not permissive access. On that basis, the transaction attracted VAT under the Assam Value Added Tax Act, 2003, and the assessment and revisional orders were upheld. en-us Thu, 11 Apr 2013 00:00:00 +0530 Wed, 20 May 2026 15:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468766 Renting identified equipment for the customer's exclusive use during the contract period was treated as a transfer of the right to use goods, because the owner was divested of use and the customer obtained exclusive dominion and control. The presence of maintenance support and operators supplied by the owner did not alter the legal character of the arrangement. Even if service elements were present, the decisive feature was exclusive possession and use of the goods, not permissive access. On that basis, the transaction attracted VAT under the Assam Value Added Tax Act, 2003, and the assessment and revisional orders were upheld. Case-Laws VAT / Sales Tax Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468766