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2009 (2) TMI 747 - GAUHATI HIGH COURTRealization and/or deduction of tax at source, under the Assam Value Added Tax Act, 2003, from the bills of the petitioner for the works, which the petitioner has carried out on the basis of the verbal agreement entered into with the respondents herein Held that:- In view of the fact that the terms of the contract really determine whether, in a given case, there is or there is no transfer of the right to use any goods, it is necessary to take note of the relevant clauses of the agreement, which govern the transaction, which is sought to be made exigible to sales tax. However, it has, after perusal of the materials, on record, been found that no material has been made available, on record, to prove the terms of the agreement, which the parties had entered into. So long as the terms and conditions of the agreement are not made known to the court, it is not possible to interfere with the matter. At the same time, the respondents have also not placed, on record, anything to indicate that the transactions, in questions, amounted to lease. Considering, therefore, the matter in its entirety and in the interest of justice, this writ petition is disposed of making it clear to the respondents that the respondents shall not make any deduction at source, from the bills of the petitioner, of any amount(s), by way of sales tax or value added tax, until and unless the petitioner is informed as to how the transactions, in connection with giving of the petitioner's vehicle(s), on hire, to the respondent-Corporation, amounted to transfer of the right to use the vehicles from the end of the petitioner to the respondent-Corporation.
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