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TMI Blog2014 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... equipments, except the staff of the respondent company. As such, the Tribunal held that there was no transfer of the right to use the equipments. Even the O.N.G.C. had no right to use the equipments on their own. However, the physical possession and the effective control of the equipments had been given to O.N.G.C. Even though the possession of the equipments was with O.N.G.C., they had been operated only by the personnel from the respondent company. Section 3-A of the Tamil Nadu General Sales Tax Act, 1959, does not get attracted. The Sales Tax Appellate Tribunal had found that the transactions cannot be treated as one falling under Section 3-A of the Act, warranting levy of tax, as the transactions were in the nature of services and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been leased out was not handed over to the lessee, the ONGC?" 3. In Tax Case (Revision) No.498 of 2006, the following substantial question of law has been framed: "Whether the Tribunal is right in concluding that in order to attract the levy of tax under Section 3A of the Tamil Nadu General Sales Tax Act, whether the possession of the goods has to be given to the user of the goods." 4. The order under challenge relates to assessment years 1991-92 and 1993-94. The respondent is a private limited company engaged in the activity of off-shore oil exploration for Government contractors, viz., O.N.G.C, Shipping Corporation of India and Madras Refineries Limited. For carrying out such activities, the respondent has been deploying eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Assistant Commissioner, as well as the Sales Tax Appellate Tribunal had decided the issues in favour of the assessee, based on the records available. 5. With regard to question as to whether there was a transfer of the right to use the equipments in question, it had been found that the O.N.G.C. had imported the equipments viz., the R.P. Chain and the radio paging system, from Dubai, and they had been used by the respondent company, by deployment of the equipments, with their specialised personnel, and that no other person had any access to the equipments, except the staff of the respondent company. As such, the Tribunal held that there was no transfer of the right to use the equipments. Even the O.N.G.C. had no right to use the equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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