Madras HC: Freedom of Religion Cannot Extend to Disturbing Peace Within Temple Premises  ||  Delhi HC: Lokpal Cannot Form a Prima Facie View on Corruption Without Hearing The Official  ||  MP High Court: DRT Cannot Restrict or Impose Conditions on a Person's Foreign Travel  ||  Bombay HC: Results of Dec 2 And 20 Local Body Election Must be Declared Together  ||  Delhi HC: Employment Disputes Cannot be Treated as Commercial Cases under the Act  ||  Supreme Court: Divorced Muslim Woman Can Reclaim Gifts Given to Husband at Marriage  ||  Supreme Court: Police and Courts Should Act as Initial Filters to Prevent Baseless Prosecutions  ||  SC: Maharashtra Can Acquire Land under Slum Areas Act, Respecting Owner's Preferential Rights  ||  Supreme Court: Excise Exemption on Cotton Fabrics is Denied if Any Related Process Uses Power  ||  NCLAT: IBC Auctions are Not Ordinary Contracts, and Market Volatility Does not Excuse Bid Defaults    

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 2025 - All Rights Reserved