2007 (9) TMI 556

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....1. The assessing authority initiated proceeding for the assessment year 1990-91 on the basis of the information received that the applicant provided bus No. U.P. -70/A9081 to IFFCO Phulpur on hire and received the hire charges. On the basis of the information, an ex parte order was passed on March 31, 1995 and tax was levied on the hire charges under section 3F of the U.P. Trade Tax Act, 1948 (he....

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....harat Sanchar Nigam Ltd. v. Union of India reported in [2006] 145 STC 91; [2006] 3 VST 95; [2006] 29 NTN 307 has held that for the transfer of right to use the goods the goods must be in a deliverable stage and at some stage it must be delivered. Since the assessing authority has passed the ex parte order, the copy of the agreement has not been considered. I find substance in the arguments of the....