2023 (1) TMI 585 - HC - CST, VAT & Sales Tax
Levy of tax - transfer of right to use the bus - Whether the Commercial Tax Tribunal was justified in imposing the tax upon the applicant under Section 3- F of the U.P. Trade Tax Act, for plying the vehicle on behalf of UPSRTC, when there is no transfer of right to use the bus? - HELD THAT:- It transpires that the question of law framed in the revisions has already been dealt with by co-ordinate Bench in case of Ashok Kumar Gupta[2009 (7) TMI 1381 - HIGH COURT OF ALLAHABAD], wherein this Court after taking into consideration the agreement entered between the assessee and UPSRTC had held that it was a case of transfer of right to use the bus by the bus owner to UPSRTC through which the UPSRTC had effective control over the bus. Thus, the provisions of Section 3-F was attracted.
Once the matter has been settled by co-ordinate Bench in Ashok Kumar Gupta, the controversy stands no more resintegra and the Tribunal had rightly held that by the agreement reached between the bus owner and the UPSRTC, it is clear that transfer of right to use the buses by the bus owners to UPSRTC through which the UPSRTC has effective control over the buses, and thus, provisions of Section 3-F is attracted. Hence, no interference is required in the order passed by the Tribunal.
The revisions fail and are hereby dismissed.