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2012 (7) TMI 924 - HC - VAT and Sales TaxNature of transaction - deduction of tax at source - transfer of right to use or not? - contract of providing cranes for hire to the ONGC - Held that: - It is clear from the recital that the scope of work is mentioned as the work for which the cranes were hired; (e) Clause 2.1 shows that the cranes are at the disposal of the ONGC and per day hire charges are paid for all days, except maintenance days; (f) services of staff and maintenance are incidental to the hiring of the cranes. Liability to the third party is on account of the fact that in spite of hiring of the cranes by the ONGC, the employees operating the cranes are provided by the assessee - the transaction clearly involved transaction of right to use. Appeal allowed - decided in favor of appellant.
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