https://www.taxtmi.com/caselaws?id=799560 Crane-hire arrangements constitute a transfer of the right to use goods only where the hirer obtains a legal and exclusive right to use the goods, rather than a mere licence. Retention by the supplier of ownership, insurance responsibility and substantive effective control indicates that the hirer receives temporary permitted use only. Hirers' provision of fuel does not alter that character. Accordingly, crane hiring on these terms is a service and not a deemed sale under the MVAT Act; MVAT, interest and penalty are not sustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799560 Crane-hire arrangements constitute a transfer of the right to use goods only where the hirer obtains a legal and exclusive right to use the goods, rather than a mere licence. Retention by the supplier of ownership, insurance responsibility and substantive effective control indicates that the hirer receives temporary permitted use only. Hirers' provision of fuel does not alter that character. Accordingly, crane hiring on these terms is a service and not a deemed sale under the MVAT Act; MVAT, interest and penalty are not sustainable. Case-Laws VAT / Sales Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799560