TMI BlogCourt Rules Delivery Not Required to Transfer Right to Use Equipment; Stay Granted for Assessee in Tax Case.Supply of tangible goods for use - renting of earthmoving equipment - Delivery of goods is not condition precedent but the delivery may be one of the elements of the transaction for the transfer of the right to use goods - prima facie case in favor of assesse - stay granted. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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