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TMI Blog2003 (9) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... we reserved judgment. 3.. In paragraph 3 of the petition it is alleged that the petitioner is an association of members involved in the activity of giving articles such as chairs, tents, pillows, bed-sheet, crockery, etc., to other persons and other members of the association for the use of specific purposes, but the effective control always remains with the tent house owner or owner of the other articles, and the person using the same is not free to use it for any purpose than the one for which it is given, e.g., marriage, birthday party, etc. It is alleged in paragraph 4 of the petition that all the above articles given for use always remain in the custody of the owner through its agents who have effective control of the articles. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 23, 2003 from the office of the respondent No. 3 requiring it to get registered and get the benefits of the compounding schemes, vide, annexure 3 to the writ petition. It is alleged in paragraph 20 of the petition that the tent house and other owners give different articles for use for hire for specific purposes, but the effective control always remain with the tent house or other owner over all the aforesaid articles, and the person using the same is not free to use them for any purpose other than that for which it was given. The user is also not free to take away the articles out of the place specified for this purpose, e.g., house, marriage hall, etc. It is alleged that there is no transfer of right to use such goods and hence there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made." 7.. Section 3-F was inserted in the U.P. Trade Tax Act by the U.P. Act No. 31 of 1995 which reads as follows: "Section 3-F. Tax on the right to use any goods or goods involved in the execution of works contract. (1) Notwithstanding anything contained in section 3-A or section 3-AAA or section 3-D but subject to the provisions of sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax on the net turnover of: (a) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Uttar Pradesh v. Union of India [2003] 130 STC 1; 2003 UPTC 404. This decision has referred to the decision in State of Andhra Pradesh v. Rashtriya Ispat Nigam Ltd. [2002] 126 STC 114 (SC); (2002) 3 SCC 314 and it has not been passed in ignorance of that decision. Hence we have to be guided by the latest decision of the Supreme Court, i.e., State of Uttar Pradesh v. Union of India [2003] 130 STC 1; 2003 UPTC 404. In that decision in paragraph 30 (para 31 in STC) it has been observed: "Thus the Supreme Court has clearly held in the above case that handing over possession is not a sine qua non of completing the transfer of the right to use any goods." 10.. In the above case of State of Uttar Pradesh v. Union of India [2003] 130 STC 1; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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