2009 (9) TMI 879 - DELHI HIGH COURT

Applicability of the DVAT Act to the transaction of hiring of Maruti Omni cabs by the respondent to a company, M/s. New Delhi Power Limited (hereafter "the NDPL")

Held that:- The present appeal is not entitled to succeed because neither the transactions in question are sale of goods as envisaged in article 366(29A)(d) nor can the composite contracts be split up by taking from it the value of the goods for the purposes of taxing the same under the DVAT Act.