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2010 (11) TMI 875 - HC - VAT and Sales TaxWhether there is a transfer of property in the refrigerated vehicles of the petitioner to another concern, as defined in article 366(29A)(d)) of the Constitution of India and section 5E(a) of the Act? Held that:- Reading the relevant statutory provisions, it becomes clear that the moment the petitioner sends its trucks to others for transporting the latter's goods to destinations of the latter's choice, the same amounts to transfer of the right to use the trucks, and would be sufficient to infer a taxable event under section 5E of the Act notwithstanding other incidental minor aspects of the contracts. The mere fact that the petitioner retains control over the driver, or that they pay insurance charges for the trucks, is of no consequence. In that view of the matter, we do not find any error in the orders of the learned Tribunal, because the Tribunal correctly relied on way-bills and other relevant documents produced by the petitioner and came to the correct conclusion. In the result, the tax revision case is accordingly dismissed.
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