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2019 (5) TMI 502 - HC - VAT and Sales TaxImposition of tax u/s 3-F of UPVAT Act - deemed sale - transfer of right to use of goods / vehicle - transport of petroleum products, which are purchased by the parties from Hindustan Petroleum Corporation Limited - contention of the counsel for the applicant is that the control and possession of the truck tanker remained with the applicant and that the maintenance, salary of the driver and every employees, insurance and other expenses are borne by the applicant alone - HELD THAT:- The bare perusal of Section 3-F of the Act shows that the provision of Section 3-F is applicable only in cases where there is transfer of right to use the goods. It is clear that for the transfer of right to use the goods and to invoke the provisions of Section 3-F of the act, it is necessary that there should be transfer of effective control of the goods in favour of the party. Revision allowed.
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