Kerala High Court: ED Can Investigate Without FIR in Scheduled Offence Cases (CMRL Matter)  ||  Delhi High Court Upholds TRAI Rule Capping TV Advertisements at 12 Minutes Per Hour  ||  Supreme Court Directs High Courts to Deliver Judgments in 3 Months and Bail Orders in One Day  ||  Supreme Court: Successful Resolution Applicant Cannot Negotiate Further After CoC Approval  ||  Supreme Court: Succession Law Applies, Not Primogeniture, to Ex-Royal’s Private Estate Inheritance  ||  Supreme Court: Writ Jurisdiction Cannot Challenge Arbitrator’s Section 16 Decision  ||  Supreme Court: Sanyasi Status Cannot Be Ground to Reject Land Compensation Claim  ||  Supreme Court: Section 33(1)(a) of Arbitration Act Cannot Alter Nature of Interest in Award  ||  Supreme Court: Society Office Bearers Not Liable for Cheque Dishonour Without Active Business Role  ||  Supreme Court: Asking a Woman to Adjust in Marriage Does Not Amount to Cruelty By In-Laws    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved