2007 (10) TMI 572

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..... he assessment year, 1996-97 by which the Tribunal has confirmed the order of the first appellate authority. The dealer-opposite party (hereinafter referred to as the dealer ) had provided buses to M/s. BPL Sanyo Utilities and Appliances, Noida and Escort Yamaha Motors Limited under the agreement for the transportation of their employees from their residence to factory and factory to their resi .....

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..... of the matter, the Tribunal held that there was no transfer of right to use the buses. I do not find any error in the order of the Tribunal. The assessing authority has not made out any case that under the agreement, the possession or the control of the buses were transferred for use to the company. Buses were only provided for transportation of the employees of the company from their residenc .....

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