1998 (9) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....him), for the appellant.   K.T.S. Tulsi, Senior Advocate (Ajay Siwach and Prem Malhotra, Advocates, with him), for the respondents.   --------------------------------------------------   These appeals by special leave impugn the judgment and order Reported as Harbans Lal v. State of Haryana [1993] 88 STC 357., of a Division Bench of the High Court of Punjab and Haryana whereby wr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned provision of the said Act was unconstitutional. The High Court repelled the challenge to constitutionality. It found that the possession of the shuttering material was transferred by the assessees to their customers for use during the construction of buildings. The customers were in effective control of the shuttering during the periods it remained in their possession. The transactions, theref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted by sub-clause (d) of clause (29A) of article 366 is a legal transfer of the right in the goods. It has to be transfer of goods. It has to be permanent. It has to be something like a lease. The giving of goods on hire is not such transfer and, therefore, falls outside the ambit of sub-clause (d) of clause (29A) of article 366. Learned counsel referred to paragraph 40 of the judgment of this Cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erty in goods for cash or deferred payment or other valuable consideration and includes the "transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration". Such transfer of the right to use goods for consideration is "deemed" to be a sale. The provision expressly speaks of "transfer of the right to use go....