2023 (1) TMI 585

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....N'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for the State. 2. These two revisions filed under Section 58 of U.P. Valued Added Tax Act, 2008 (hereinafter called as 'VAT Act') arise out of order passed by Commercial Tax Tribunal, Meerut Bench-II, Meerut dated 25.02.2013 by which the sec....

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....P. State Road Transport Corporation (hereafter referred as "UPSRTC") for plying the bus on specified route. The agreement was entered between the assessee and UPSRTC on 29.05.1998. According to contract, the driver appointed by the assessee would drive the vehicle on the route specified in the contract and conductor appointed by UPSRTC would be present on the bus for the purpose of distributing/ch....

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....he assessee submitted that provisions of Section 3-F would not be attracted in the present case as there was no transfer of effective control of bus from the assessee to UPSRTC. According to him, UPSRTC does not have unlimited right over the bus as per the agreement, hence, there was no transfer of right to use the goods (vehicle). He has relied upon a decision of co-ordinate Bench of this Court i....

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....he parties and perusal of material on record, it transpires that the question of law framed in the above revisions has already been dealt with by co-ordinate Bench in case of Ashok Kumar Gupta (supra), wherein this Court after taking into consideration the agreement entered between the assessee and UPSRTC had held that it was a case of transfer of right to use the bus by the bus owner to UPSRTC th....