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2013 (1) TMI 25 - HC - VAT and Sales TaxTripura Value Added Tax Act, 1976 - Tripura Value Added Tax Rules - Exigible under the Tripura Sales Tax Act or not - Dealer, under Section 2(8) the TVAT Act - Assessee engaged in the business of providing services including ‘Well Logging Perforating and other Wire Line Services’, on contract basis – Registered as Service provider with Service Tax department - Assessee entered into an agreement with the ONGC - To provide the services of Well Logging, Perforating and other Wire Line Services - For execution of works under the said contract agreement, the petitioner mobilized equipments and accessories into the State of Tripura from outside. Revenue contended that the contract between the petitioner and the ONGC was also for supplying of materials, such as, spares, explosives, logging cables, etc., and liable to Sales Tax. Held that:- The contents of the agreement make it abundantly clear that the petitioner merely worked as a service provider and, for the purpose of rendering services, under the contract agreement, the petitioner had mobilized equipments and accessories in order to execute the works contract and the respondents could not show any material to prove any element of transfer of right to use any of the equipments/accessories by the petitioner to the ONGC. It is, no doubt, that tax is chargeable in the event of transfer of the property in goods or if there is a deemed transfer, and, as it has already been decided by this Court, there was no element of transfer of right to use any goods and therefore, the petitioner was not chargeable to pay sales tax. In favour of assessee
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