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Diesel Generator Hire: Deemed Sale of Goods, Not Service Taxable Under Supply of Tangible Goods Rule.

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Full Text of the Document

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....Supply of DG sets on hire basis - this is the case of supply of tangible goods for use, with legal right of possession and effective control vesting with the hirer, required to be treated as "deemed sale of goods", hence cannot be considered as "supply of tangible goods for use of service" - AT....