2007 (10) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;) is directed against the order of the Tribunal dated March 3, 2003 relating to the assessment year, 1996-97 by which the Tribunal has confirmed the order of the first appellate authority. The dealer-opposite party (hereinafter referred to as "the dealer") had provided buses to M/s. BPL Sanyo Utilities and Appliances, Noida and Escort Yamaha Motors Limited under the agreement for the t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tody of the buses was being transferred by the dealer to the company for use. In this view of the matter, the Tribunal held that there was no transfer of right to use the buses. I do not find any error in the order of the Tribunal. The assessing authority has not made out any case that under the agreement, the possession or the control of the buses were transferred for use to the company. Buses w....