9911796707
TMI Blog1996 (1) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... er's Second Appeal Nos. 707 of 1994 for the assessment year 1990-91 and 706 of 1994 for the assessment year 198990. The respondent is an automobile dealer. Apart from outright sales, it also made certain sales on hire-purchase basis. The dispute in these revision petitions is only about the hire charges received by the dealer-respondent in the two years in respect of the vehicles supplied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 1983, includes within its scope the following types of transactions: "(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration, (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, (iii) the delivery of goods as hire-purchase or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the goods are sold by that system. What the assessing officer, however, tried to tax was the hire charges received by the dealer from the purchasers. For this, he invoked section 3-F the relevant portion of which, as amended by the U.P. Act No. 31 of 1995 with effect from September 13, 1985, stands as under: "3-F. Tax on the right to use any goods or goods involved in the execution of works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hire charges received under a contract of hire-purchase. The very title of section 3-F mentions that it relates to tax on the right to use any goods or goods involved in the execution of a works contract. There is no question of a works contract in respect of a sale of an automobile under hire-purchase system or a system of payment by instalments. Then sub-clauses (a) and (b) of sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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