2018 (9) TMI 1069

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..... f the vehicles given on hire. Hon’ble High Court of Uttarakhand in the case of Commissioner of Customs & Central Excise Vs. Sachin Malhotra, [2014 (10) TMI 816 - UTTARAKHAND HIGH COURT], has held that unless control of a vehicle is made over to the hirer and he has given possession for howsoever short a period to deal with the vehicle, there would be no renting. Appeal allowed - decided in f .....

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..... hin Malhotra, 2015 (37) S.T.R. 684 (Uttarakhand), where the Hon ble High Court had held that unless control of a vehicle is made over to the hirer and he has given possession for howsoever short a period to deal with the vehicle, there would be no renting. 2. We find that in the facts of the present appeal, there is no such shedding of control of the vehicles given on hire. This being so, we f .....

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