High Court Rules Equipment Use by Personnel Isn't a Sale; Not Subject to Sales Tax u/s 2(n).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of Sales tax or Service Tax - Transfer of the right to use the equipments - Even though the possession of the equipments was with O.N.G.C., they had been operated only by the personnel from the respondent company. - Not liable to sales tax - HC....