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2007 (9) TMI 553 - HC - VAT and Sales TaxTransfer of right to use the goods and to invoke the provisions of section 3F of the U.P. Trade Tax Act, 1948 - Held that:- In the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in [2006 (3) TMI 1 - Supreme court] the apex court held that for the transfer of right to use the goods, goods must be at a deliverable stage and at some stage it should be delivered. This court, in the case of Commissioner, Trade Tax, U.P., Lucknow v. Jamuna Prosad Jaiswal, Allahabad, reported in [2005 (8) TMI 649 - ALLAHABAD HIGH COURT] held that unless possession and control of the goods is transferred there cannot be transfer of right to use the goods under section 3F of the Act. In view of the above law laid down in the aforesaid decision by the apex court and the High Courts, it is clear that for the transfer of right to use the goods and to invoke the provision of section 3F of the Act, the delivery of the possession is sine qua non.
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