SC: Motor Vehicles Hired from a Contractor not Sale of Goods, Won’t Attract Sales Tax or VAT - (11 Jan 2024)
MOTOR VEHICLES
Supreme Court has held that hiring of motor vehicles/cranes from a contractor can’t be considered as sale of goods as sale involves possession and control of goods by user. If control over goods remains with the contractor, then it can’t be termed as sale and Sales Tax or VAT can’t be applied.
Tags : SUPREME COURT MOTOR VEHICLES SALES TAX VAT
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