2007 (9) TMI 584

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.... is directed against the order of Tribunal dated April 6, 2004 relating to the assessment year, 19992000. The brief facts of the case are that the opposite party was the owner of the bus No. U.P. 56-3625 and provided the said bus to UPSRTC under the agreement dated August 27, 1997. The assessing authority levied the tax on the amount received towards hire charges from UPSRTC for providing the b....

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.... has rightly been assessed to tax under section 3F of the Act. Learned counsel for the opposite party relied upon the order of the Tribunal. In support of his contention he relied upon the decision of the apex court in the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in [2006] 145 STC 91; [2006] 3 VST 95; [2006] 29 NTN 307. Having heard the learned counsel for the parties, I hav....

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.... relevant to reproduce clause (1) of the agreement dated August 27, 1997.   As per the agreement, the possession and control of the vehicle remained with UPSRTC, during the period of contract, which shows that the possession was transferred by the opposite party to the UPSRTC for use. In the case of Bharat Sanchar Nigam Ltd. v. Union of India [2006] 145 STC 91 (SC); [2006] 3 VST 95 (SC), t....