2025 (1) TMI 606

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....nd arising out of common impugned order, they were heard together and are disposed of by this order. 2. The Appellant entered into an agreement with Volvo Logistics Corporation ("Volvo") for supply by Volvo to the Appellant of V--Emb packing material or containers, which are reusable on stock hire basis. These packing materials consist of wooden pallets, frames, and lids that can be combined into boxes. Spacers can be placed inside the boxes to separate layers of goods. The packing materials or containers are made either of wood or of plastic. Under the agreement with Volvo, the appellant was entitled to use three weeks of packaging material without rental cost. For any use beyond this period rent would be chargeable. An operative data s....

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....ch supply must be without transfer of the rights of possession and effective control of such goods. 6. The short question in dispute in the present case concerns only the fourth ingredient. It is undisputed between the parties that the first three exist. Therefore, the question that we have to answer is, "whether the rights of possession and effective control of the packaging material in this case vest in Volvo or in the Appellant ?". 7. We find that there is nothing on the record which regulates the manner in which the Appellant may use the packaging material once it has been delivered to the Appellant. By means of the operative data system referred to above, it is true that Volvo has information in its position as to the status of t....